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 & c# h- x% _- [, d; x我说的common law你可以查一下tax act * ?& Y* ?; j/ u" e4 l' n' N" maintaining personal property or social ties in Canada; F3 _* b6 k; Q: r( M) i; k( e$ ^
furniture, clothing, car, bank account, credit cards, professional or social club membership" & t9 o/ O7 c1 U; A u* `8 S还有很多,这里不一一列举了。