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( y6 H% H& R& y. v
我说的common law你可以查一下tax act 4 S: a" }1 T8 F" maintaining personal property or social ties in Canada 0 Y n9 f" O" wfurniture, clothing, car, bank account, credit cards, professional or social club membership" : y6 Q5 i5 |( }, z1 J还有很多,这里不一一列举了。