If you mean only when these 2 types refers to the past tense, I think "……了" is more often used, "我吃了" means I ate, I had my dinner/I have had my dinner... "我去过那里了" means I already went there. '是……的', actually I don't think this is a symbol of the past tense though it could exist in a past tense sentence, eg emmm, maybe you mean '她过去是爱着我的'? lol, means she was lovING me all the time', seems it's kind of 'the past continuous tense', but things like ‘它刚才还是活着的' (it was still alive minutes ago) is more or less irrelevant with the past tense - you could also say '它现在是活着的' (it is alive right now). with the '是……的'.

我昨天来了，了in here means the action is done and finished .了is after the verb. 我是昨天来的， 是,,,,的 emphasizes the time, the place ,the way of doing something, or the agent who does it. what is emphasized must be something that has already taken place. i hope that can help you.

About this Miss Jenyfang's answer, excellent! I would say '我是昨天来的' emphasizes the part after the '是', it's like the type 'it is/was... that...', so it emphasizes not the tense much, but the FACT. It's like saying 'It was yesterday that I came here', so the point is 'yesterday', though it shares the same meaning with 'I came here yesterday'. @Miss Smiler's answer, >> I think it is used to say 我吃过了，我昨天去过了 more often in north China,and 我吃过的，我昨天去过的 more often in south China. It is language speaking customary. << Not exactly I'm afriad. 了 just simply means you did something, you've done something while 的 sounds more as you are answering some questions like 'You ever tasted it?' 'Oh yeah I did.' For another instance, 我昨天去过的 sounds as you are proving the fact that you did go there yesterday. Like Q: Are you sure you went there yesterday? Or Q: No, the address you gave me was incorrect. So you will A: Of course, I did go there yesterday. A: How come? I just went there yesterday! （我昨天（还）去过的！） However southern Chinese do kind of prefer 的 than 了, that's true. But both northern men and southernmen say '了' as well as '的' under different situations with different 'intentions'.

“我昨天来了”and“我是昨天来的”are both correct, but they aren't different. It depends. “我昨天来了”emphasizes the action is "arrived". “我昨天来了”强调发生的动作是“来”。 “我是昨天来的”emphasizes the time is "yesterday". “我是昨天来的”强调动作发生的时间是“昨天”。 So, it depends what you want to say.

I think it is used to say 我吃过了，我昨天去过了 more often in north China,and 我吃过的，我昨天去过的 more often in south China. It is language speaking customary.