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 D( f# S3 Z9 Z6 l
我说的common law你可以查一下tax act' Y. @1 M3 e6 b. P/ q
" maintaining personal property or social ties in Canada5 f& h5 P/ k/ Q c" \; L- q! I, Q: S
furniture, clothing, car, bank account, credit cards, professional or social club membership" # N. ?0 B/ W6 _; I! E- L还有很多,这里不一一列举了。