{"id":"W2073165043","doi":"10.7202/038891ar","title":"Canadian Bijuralism and the Concept of an Acquisition of Property in the Federal Income Tax Act","year":2010,"lang":"en","type":"article","venue":"McGill Law Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of British Columbia","funders":"","keywords":"Taxpayer; Statutory law; Law; Common law; Tax law; Law and economics; Property (philosophy); Double taxation; Business; Economics; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005924007,0.00006010217,0.0001091592,0.00007442643,0.0005942247,0.0001602297,0.0001754609,0.00003472131,0.0001852827],"category_scores_gemma":[0.00004019053,0.00002589935,0.00003043945,0.0001095791,0.0001359421,0.0006568866,0.0000189692,0.0002194431,0.000002476018],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000009112154,"about_ca_system_score_gemma":0.000006944611,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.521469,"about_ca_topic_score_gemma":0.7664306,"domain_scores_codex":[0.9994673,0.00003849689,0.0001913157,0.00005481429,0.0001402127,0.0001078756],"domain_scores_gemma":[0.9995648,0.0000207007,0.0002128084,0.00008948215,0.00009752405,0.0000147402],"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":[0.0001133937,0.00005490537,0.009169498,0.00002936028,0.00002041239,0.00001817362,0.001129023,0.00002535335,0.0007746068,0.9807475,0.0004081571,0.007509578],"study_design_scores_gemma":[0.002743318,0.00003614929,0.1000136,0.00006958357,0.00003278048,0.00007678627,0.001616716,0.001048976,0.0006111942,0.005611731,0.8879554,0.0001836754],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9283925,0.00002353386,0.000001009406,0.006189897,0.0001969125,0.0001455674,0.000007341589,0.000004686444,0.06503857],"genre_scores_gemma":[0.9980986,0.000001911857,0.00003013892,0.001527088,0.0002792402,0.000001774828,0.000003401937,0.000004834324,0.00005302209],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9751358,"threshold_uncertainty_score":0.4817176,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01087576597396196,"score_gpt":0.2258847571270298,"score_spread":0.2150089911530678,"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."}}