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) k) S: k3 o, z @5 R- V
我说的common law你可以查一下tax act( _5 |' M+ O; j
" maintaining personal property or social ties in Canada # x* k' X0 e: f; v1 P* Ofurniture, clothing, car, bank account, credit cards, professional or social club membership" ( E0 a+ F9 l3 V2 P4 q$ q1 J$ f/ O还有很多,这里不一一列举了。