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5 Z" g7 h0 c0 e* S0 p
我说的common law你可以查一下tax act ; L+ M \/ I/ _. h) e B; t# e" maintaining personal property or social ties in Canada , s: b! C U2 L8 ?furniture, clothing, car, bank account, credit cards, professional or social club membership" . T( w$ @2 p: t+ ]' I* Y& s3 K, s& C还有很多,这里不一一列举了。