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; b `: z+ K* m* \# e
我说的common law你可以查一下tax act u/ ^: D" I" Z" maintaining personal property or social ties in Canada 1 s6 l" q/ N1 i5 X' [! \furniture, clothing, car, bank account, credit cards, professional or social club membership"2 m' b+ x( J' I. a
还有很多,这里不一一列举了。