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$ P) u& E: c( }. {( `
我说的common law你可以查一下tax act. W, ?6 G e2 b* S+ u
" maintaining personal property or social ties in Canada 9 E' w' m5 \% a' Ufurniture, clothing, car, bank account, credit cards, professional or social club membership"( { I" w3 s) ~% J
还有很多,这里不一一列举了。