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 1 E3 y/ g/ y. \5 i# Q& U我说的common law你可以查一下tax act / U3 z( s6 f: @* m, j" maintaining personal property or social ties in Canada 4 v4 ]( Q6 `, x1 w! A( b& |furniture, clothing, car, bank account, credit cards, professional or social club membership" + a7 O& ^1 K7 _6 S+ U3 w+ R; o还有很多,这里不一一列举了。