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, y7 F. r7 \6 Y) p
我说的common law你可以查一下tax act7 b: \- B% [2 h, l% m
" maintaining personal property or social ties in Canada 3 K8 I1 J% j9 Z4 S6 o3 k: c2 P4 ffurniture, clothing, car, bank account, credit cards, professional or social club membership"% n- }4 }% i5 O# ]1 E( n7 b
还有很多,这里不一一列举了。