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 * A5 T9 i# n5 p. z" Y5 o我说的common law你可以查一下tax act 6 Q+ k4 W- b! ^" maintaining personal property or social ties in Canada 7 k( z' f5 c1 Y7 s1 Ufurniture, clothing, car, bank account, credit cards, professional or social club membership" 9 j1 i/ f+ x/ m. H }+ p+ ]1 d4 l- X还有很多,这里不一一列举了。