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; v7 y* r% o) l/ H
我说的common law你可以查一下tax act # L) T$ S3 r! P" maintaining personal property or social ties in Canada5 q: n, x( T% Y& o
furniture, clothing, car, bank account, credit cards, professional or social club membership"; l* b# l6 x+ B! ^8 x/ \
还有很多,这里不一一列举了。