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 $ J; G, }: O4 K. N; s我说的common law你可以查一下tax act 5 I' d# @* k8 M+ H" maintaining personal property or social ties in Canada . x9 R9 {( H% }# k( D+ ofurniture, clothing, car, bank account, credit cards, professional or social club membership" : p& S6 g0 y2 N/ ]还有很多,这里不一一列举了。