{"id":"W2103838389","doi":"10.2139/ssrn.1413333","title":"Sales Taxation in Canada: The GST-HST-QST-RST 'System'","year":2009,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":false,"ca_institutions":"Humber Polytechnic","funders":"","keywords":"Invoice; Value-added tax; Sales tax; Work (physics); Business; Value (mathematics); Government (linguistics); Ad valorem tax; Economics; Accounting; Finance; Public economics; Double taxation; Engineering","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009773131,0.0001272926,0.0001315295,0.0001247726,0.0002655007,0.0002065502,0.0002757287,0.00002810372,0.00003074051],"category_scores_gemma":[0.00008398642,0.00009139346,0.00004427329,0.0004475168,0.00001329442,0.0005115587,0.00001873985,0.000755871,0.00007940903],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001602603,"about_ca_system_score_gemma":0.00215117,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.2753508,"about_ca_topic_score_gemma":0.9403831,"domain_scores_codex":[0.9982705,0.00002280178,0.0003023478,0.0001351767,0.0002931725,0.0009759843],"domain_scores_gemma":[0.9990737,0.00001943557,0.0006686479,0.0001270577,0.0001003308,0.00001075983],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.00006878032,0.00004919654,0.04515695,0.00002384819,0.00002969396,0.00002148349,0.00006170997,0.00112629,0.000368151,0.8964416,0.003167523,0.05348474],"study_design_scores_gemma":[0.003366467,0.00009123855,0.60436,0.0002849399,0.0001026041,0.0003038248,0.02214037,0.01814734,0.0000642485,0.2363037,0.113715,0.001120174],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9763063,0.001096107,0.001198523,0.01264522,0.0004440575,0.0002231658,7.863206e-7,0.00004962243,0.00803622],"genre_scores_gemma":[0.997007,0.0001222057,0.000005604232,0.001411982,0.0009017424,0.000003301498,0.000007128327,0.00001016024,0.0005308515],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6650323,"threshold_uncertainty_score":0.7294747,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007076124334168518,"score_gpt":0.1790809347709398,"score_spread":0.1720048104367713,"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."}}