{"id":"W2140160051","doi":"10.1093/tandt/ttm034","title":"Taxation of non-resident trusts in Canada and taxation of Canadian beneficiaries of non-resident trusts qualified as foreign investment entities","year":2007,"lang":"en","type":"article","venue":"Trusts & Trustees","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Beneficiary; Business; Liability; Subject (documents); Investment (military); Accounting; Finance; Law; Political science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001510178,0.0001796149,0.0003218766,0.001658634,0.006103449,0.00345321,0.001010066,0.000859251,0.005209343],"category_scores_gemma":[0.007700368,0.0002820335,0.0004773551,0.002577885,0.001757161,0.001222194,0.001766879,0.001678342,0.0002917392],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.05734223,"about_ca_system_score_gemma":0.09394602,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9860805,"about_ca_topic_score_gemma":0.9932673,"domain_scores_codex":[0.9960502,0.0001946076,0.0001433781,0.0001418759,0.001548999,0.001920939],"domain_scores_gemma":[0.9925638,0.0004822265,0.001232662,0.0003150849,0.003352134,0.002054128],"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":[0.0004799807,0.00014007,0.308231,0.000274757,0.0001185738,0.003345691,0.01612187,0.002392341,0.002084585,0.5334752,0.07618658,0.0571493],"study_design_scores_gemma":[0.00008801523,0.00009897122,0.7193941,0.0005832164,0.0002205937,0.002263279,0.01753395,0.004140579,0.002145325,0.009285501,0.2440404,0.0002061427],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7580374,0.002384425,0.001037258,0.0106937,0.0001169873,0.0001332694,0.002424136,0.00004728725,0.2251254],"genre_scores_gemma":[0.9666813,0.001441165,0.0003854942,0.0005363226,0.00002449333,0.00001406753,0.0006516718,0.00001388107,0.03025159],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05734223,"threshold_uncertainty_score":0.4160489,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01306796151182621,"score_gpt":0.2260481945628045,"score_spread":0.2129802330509783,"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."}}