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 ) b$ c' @; _& F9 A我说的common law你可以查一下tax act N, Y1 I* i$ D+ T6 p6 m) A! Z" maintaining personal property or social ties in Canada 2 y* e" ^* p" ^# J. Z1 Ifurniture, clothing, car, bank account, credit cards, professional or social club membership" i" p- b1 ^7 _还有很多,这里不一一列举了。