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 2 n$ v7 l* q9 h8 T( q) |9 y! w! s我说的common law你可以查一下tax act " Z! l: G7 n; h3 |& F7 f1 m7 s) b" maintaining personal property or social ties in Canada) O5 x2 o: C1 r( y
furniture, clothing, car, bank account, credit cards, professional or social club membership"3 G" Z5 d, P. j9 T7 z# N) A! q
还有很多,这里不一一列举了。