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 7 B8 |8 S, |8 U我说的common law你可以查一下tax act 7 O6 d% n; X9 T ?2 h r- m R" maintaining personal property or social ties in Canada: z: d0 F0 m. ?% v, {' K
furniture, clothing, car, bank account, credit cards, professional or social club membership" * Q' Y! s$ n* q. G J还有很多,这里不一一列举了。