{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003250637,0.0003545705,0.000371904,0.002511817,0.01634539,0.009028856,0.002016798,0.004494241,0.002955526],"category_scores_gemma":[0.008496022,0.0004406751,0.0004489638,0.003197022,0.03166952,0.003571447,0.003328767,0.005884647,0.0002966045],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1007249,"about_ca_system_score_gemma":0.1313682,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9645221,"about_ca_topic_score_gemma":0.9740064,"domain_scores_codex":[0.9902686,0.001476555,0.0003750287,0.0007556897,0.005066341,0.002057774],"domain_scores_gemma":[0.995855,0.001185809,0.0002793495,0.0003213524,0.00197835,0.0003800781],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000002989004,0.000001727588,0.0001316975,0.000005119485,6.929289e-7,0.00002423608,0.0009202551,0.00005793388,0.00002194508,0.9953535,0.002216135,0.001263779],"study_design_scores_gemma":[0.00003117204,0.00002695246,0.009431706,0.0003670245,0.0000398419,0.0002434417,0.004920301,0.001672199,0.000413121,0.4529757,0.5297236,0.0001548],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.02764577,0.004877108,0.006749579,0.04803417,0.0006598059,0.0001223727,0.0003076511,0.00004996044,0.9115536],"genre_scores_gemma":[0.9000893,0.003035095,0.007345084,0.01334848,0.0001667515,0.00009586096,0.0001515131,0.00003798944,0.07573005],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1007249,"threshold_uncertainty_score":0.730814,"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."}}