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# n& T2 U- | H1 X
我说的common law你可以查一下tax act * s: I6 M# _$ Z& @8 f" maintaining personal property or social ties in Canada+ O% P. |! e& s$ @( s
furniture, clothing, car, bank account, credit cards, professional or social club membership". A( W" V9 i" `# e' l* P
还有很多,这里不一一列举了。