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 - T! \* I5 [ Q9 J: P# V我说的common law你可以查一下tax act ; i# X I9 G+ a W, Q% }( e, J" maintaining personal property or social ties in Canada 5 {% M" `$ c% I. t+ [' k, N' X; N: c# ?7 Sfurniture, clothing, car, bank account, credit cards, professional or social club membership" ! {3 Z0 W) X1 |( [. Y! d# q还有很多,这里不一一列举了。