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# v& h5 \/ c1 H4 J/ Y5 q$ I0 I
我说的common law你可以查一下tax act: c' [6 T5 {+ Y2 q8 x
" maintaining personal property or social ties in Canada ' {' H& {- G% K$ v, c, ]+ Efurniture, clothing, car, bank account, credit cards, professional or social club membership"" ^& s1 H+ f$ O* t: u* q _3 c
还有很多,这里不一一列举了。