{"id":"W1620252001","doi":"","title":"The VAT Treatment of Real and Immovable Property in Canada","year":2011,"lang":"en","type":"article","venue":"TSpace (University of Toronto)","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Humber Polytechnic; University of Toronto","funders":"","keywords":"Immovable property; Value-added tax; Value (mathematics); Public economics; Real property; Ad valorem tax; Property tax; Business; Law and economics; Goods and services; Tax law; Tax reform; Economics; Work (physics); Property (philosophy); Law; Political science; Economy; Engineering; Computer science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001498236,0.0002421557,0.0003737226,0.001890675,0.01412224,0.008971873,0.002033784,0.002012057,0.003136031],"category_scores_gemma":[0.005110829,0.0004372071,0.0005009235,0.003670149,0.009145057,0.001482566,0.002135655,0.003139699,0.0001766257],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1610809,"about_ca_system_score_gemma":0.2272852,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9959574,"about_ca_topic_score_gemma":0.9975135,"domain_scores_codex":[0.9947633,0.0004057049,0.0001452081,0.0003785796,0.002582373,0.001724796],"domain_scores_gemma":[0.9971619,0.0004076365,0.0002022676,0.0002449185,0.001596929,0.0003863279],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00001817409,0.00001458136,0.003546841,0.00005652005,0.00001449877,0.0002727802,0.002301007,0.002279291,0.0003267839,0.9630087,0.01281069,0.01535012],"study_design_scores_gemma":[0.00005275925,0.00007913917,0.06413839,0.0006395365,0.0001154668,0.000678074,0.01266371,0.01139448,0.002294503,0.1762546,0.7313896,0.0002995573],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.197661,0.0125418,0.007387619,0.04121027,0.0004530038,0.0001433535,0.0009601612,0.0001145578,0.7395282],"genre_scores_gemma":[0.9332383,0.004150511,0.002614508,0.003207242,0.00006388315,0.00003015759,0.0001583222,0.00003417257,0.05650288],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.1610809,"threshold_uncertainty_score":0.9730273,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0244423579151601,"score_gpt":0.1800969600904606,"score_spread":0.1556546021753005,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}