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 Q( y: P3 V) c2 c F: O- G2 M5 q1 c
我说的common law你可以查一下tax act3 D4 }) h' x9 K0 ]# @! ?
" maintaining personal property or social ties in Canada- l k# K& Z* r- ~' _
furniture, clothing, car, bank account, credit cards, professional or social club membership" 6 g, Y/ i( ]( r" t1 R还有很多,这里不一一列举了。