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 ]) [4 T5 n0 j) f
我说的common law你可以查一下tax act C. C3 k8 o+ X8 U( D5 [3 ~3 ?
" maintaining personal property or social ties in Canada( N2 z0 T0 y! E0 h2 P1 t1 B& w
furniture, clothing, car, bank account, credit cards, professional or social club membership" ! b, J! x3 x3 Q5 S# \还有很多,这里不一一列举了。