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 Y5 W2 G! n0 ~6 w/ E0 D8 S
我说的common law你可以查一下tax act * L- \6 A+ z6 S( H2 U" maintaining personal property or social ties in Canada - k1 A- n. g+ D4 L$ jfurniture, clothing, car, bank account, credit cards, professional or social club membership" . ~ c- w( Z0 x* k: L; h9 _# L还有很多,这里不一一列举了。