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 , n$ }. f- y. }5 A. X我说的common law你可以查一下tax act 0 B$ C/ C4 F0 P, v) D5 d" maintaining personal property or social ties in Canada % A* S$ s# A9 D+ U# Ofurniture, clothing, car, bank account, credit cards, professional or social club membership" 9 K% }9 j( A% g4 j! y还有很多,这里不一一列举了。