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. r+ v1 T; q. [" Y: E* W1 F
我说的common law你可以查一下tax act 0 t9 ~5 _& v* s" maintaining personal property or social ties in Canada " \7 c, @) B$ m) F) [; d8 Q& o" B1 \furniture, clothing, car, bank account, credit cards, professional or social club membership"4 p4 e4 M- m# ?) m
还有很多,这里不一一列举了。