不是的。住满183天是full time residency。不够183天按part time,你说的是deemed resident,和我说的不是一个概念,但都是要报税的" v; `' n! ]$ _5 Y+ s5 `& ^1 [
我说的common law你可以查一下tax act ( y& f8 B9 {: ~' g3 s; i f# I" maintaining personal property or social ties in Canada 3 D8 `7 ]/ K6 y( E( o, K4 D; Xfurniture, clothing, car, bank account, credit cards, professional or social club membership". g+ A( q( `2 }4 p/ W
还有很多,这里不一一列举了。