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 6 l4 i/ F/ A) \" F P0 \我说的common law你可以查一下tax act 0 B' e3 W/ A5 }8 h4 S# I" maintaining personal property or social ties in Canada & B5 P9 }' R: J. Tfurniture, clothing, car, bank account, credit cards, professional or social club membership" 8 |: M! A* x, {6 e还有很多,这里不一一列举了。