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 w2 N7 m( ~6 m
我说的common law你可以查一下tax act / Y9 _& d( C# V" maintaining personal property or social ties in Canada 3 O* U; U0 L" ^( `furniture, clothing, car, bank account, credit cards, professional or social club membership"; c& A' y% u6 H0 L2 y* A+ s8 D
还有很多,这里不一一列举了。