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 ; i1 T3 R. X- j! g. s* k$ l; C我说的common law你可以查一下tax act 3 R; Q9 y5 o9 i! }5 g: J; Y6 ^" maintaining personal property or social ties in Canada J4 @: [4 n1 Y; y3 \. \+ `. lfurniture, clothing, car, bank account, credit cards, professional or social club membership" # r/ F- v. x" T; B! Z3 `4 ^4 c还有很多,这里不一一列举了。