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 T8 Q8 {: D! u我说的common law你可以查一下tax act 8 c% I! j3 Q6 |$ }" maintaining personal property or social ties in Canada 1 e- T1 }4 E; Ffurniture, clothing, car, bank account, credit cards, professional or social club membership" . O) \9 R8 I% B1 v6 D4 J还有很多,这里不一一列举了。