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; Y8 S. G2 o1 t9 E! [# C3 m" I
我说的common law你可以查一下tax act * X# L2 X* c4 F2 C% n) G& j9 S" maintaining personal property or social ties in Canada - i: b! \7 \& O. Q! A; `furniture, clothing, car, bank account, credit cards, professional or social club membership" $ c. y) ~3 h# i% r' B S$ K6 ^还有很多,这里不一一列举了。