I don't think so. CiteScore calculation is based on Scopus data, while Impact Factor is based on Web of Science data. CiteScore uses a 3-year window while Impact Factor adopts a 2-year window.
With respect, the source of data is not relevant to the definition of an impact factor.
The Web of Science/Clarivate Analytics reports 2-year and 5-year impact factors using WoS data.
Scopus reports a 3-year impact factor, otherwise known as CiteScore, using data collected by Elsevier.
Please check the following:
https://en.wikipedia.org/wiki/CiteScore
"While CiteScore and JCR impact factor are similar in their definition, CiteScore is based on the citations recorded in the Scopus database rather than in JCR, and those citations are collected for articles published in the preceding three years instead of two or five."
Originally conceived in the 1960s by Eugene Garfield, who started the Institute for Scientific Information (ISI) (now part of Clarivate Analytics), “Impact Factor” has gained acceptance as a numerical index of journal quality. For those journals that are indexed by Clarivate Analytics’ Journal Citation Reports (JCR) based on Web of Science, annual Impact Factors are calculated.
Elsevier cannot replace Impact Factor, because it is owned by Clarivate Analytics, another rival subscription-based scientific citation indexing service. However, Elsevier has launched CiteScore in 2016 as an alternative to the monopolistic “Impact Factor” of Clarivate Analyitcs. For a long time, there was no competition for the Impact Factor of Clarivate Analytics. In other words, now, we have two numerical indexes depicting journal quality—Impact Factor and CiteScore.
Please note that bibliographical citation database of Elsevier is Scopus and that of Clarivate Analytics is Web of Science.
As explained clearly by Chia-Lin Chang above, there are now 2-year, 3-year and 5-year impact factors, with the 3-year impact factor reported by Scopus referred to as CiteScore.
There are minor differences in the interpretation of "articles", with Scopus using a broader definition that includes editorials, letters, and abstracts: