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5 H. n+ \ v6 B; A) L- F5 \
我说的common law你可以查一下tax act6 d- p% c r6 X8 E0 a8 g/ x# [
" maintaining personal property or social ties in Canada : W5 n R0 ?4 X/ x- pfurniture, clothing, car, bank account, credit cards, professional or social club membership" 0 t" O2 w* S; B" o+ `4 E还有很多,这里不一一列举了。