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 / v9 D" B! C9 z8 m9 l0 L& ]( z4 Z我说的common law你可以查一下tax act $ @ }! A. K' K7 t* G" maintaining personal property or social ties in Canada $ {& C9 w. w* `9 [: d1 cfurniture, clothing, car, bank account, credit cards, professional or social club membership"$ z& s% ~. z3 ]) k1 C
还有很多,这里不一一列举了。