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 / C- |3 U4 A4 v2 X R6 c我说的common law你可以查一下tax act ( J2 L$ _- M0 C4 }7 g2 W9 I" maintaining personal property or social ties in Canada $ n' Z0 q! e! s2 g1 o D7 b- mfurniture, clothing, car, bank account, credit cards, professional or social club membership" 0 G; z, d. L5 t4 x还有很多,这里不一一列举了。