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: S. m+ I4 _3 E; y7 w; g6 v! A
我说的common law你可以查一下tax act * i# L0 w% b7 X, r" maintaining personal property or social ties in Canada 0 H3 u6 ]8 v- n6 p8 qfurniture, clothing, car, bank account, credit cards, professional or social club membership" & V) h5 g2 E9 {$ L, I$ Z还有很多,这里不一一列举了。