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* H9 t ^- h% Y6 s! `
我说的common law你可以查一下tax act" K2 d* W! R* f, ^
" maintaining personal property or social ties in Canada 4 |$ h& L. S% m2 Ufurniture, clothing, car, bank account, credit cards, professional or social club membership" - P7 G' v$ } O$ Z- Y还有很多,这里不一一列举了。