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 + K% D6 x4 u# i/ a) K; t. m我说的common law你可以查一下tax act & r2 }5 Q8 ~- e) j6 d& M" maintaining personal property or social ties in Canada & E: V& T) }/ @: M8 `furniture, clothing, car, bank account, credit cards, professional or social club membership" 2 w% E" @4 z9 H还有很多,这里不一一列举了。