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3 E5 y. i9 F% z8 U, S0 Z
我说的common law你可以查一下tax act 5 V$ T, \$ `2 R" [( k2 P1 H" maintaining personal property or social ties in Canada ' Q! i9 u, g0 v t; O+ z5 h; ufurniture, clothing, car, bank account, credit cards, professional or social club membership"' d/ F3 L/ x5 T7 \4 f9 q. A" z( g: t
还有很多,这里不一一列举了。