{"id":"W2255037335","doi":"","title":"Lipson v Canada - Whither the Canadian GAAR","year":2009,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of British Columbia","funders":"","keywords":"Supreme court; Law; Political 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":[0.002059466,0.0005320135,0.0005668193,0.002019033,0.02249131,0.008077851,0.001863549,0.007788248,0.02619501],"category_scores_gemma":[0.006715024,0.0005864777,0.0008801105,0.002443949,0.00337339,0.001859197,0.002193677,0.008636761,0.002769632],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.06962163,"about_ca_system_score_gemma":0.1426193,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9864442,"about_ca_topic_score_gemma":0.9948413,"domain_scores_codex":[0.9931415,0.0003011503,0.0001218763,0.0006161925,0.003509369,0.002310046],"domain_scores_gemma":[0.9964605,0.000516445,0.00010951,0.0001334904,0.002294253,0.0004858178],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00004312605,0.0000118241,0.001555594,0.00009949711,0.00002128578,0.0004965447,0.001654336,0.0001750283,0.0004296769,0.3058662,0.6749966,0.0146504],"study_design_scores_gemma":[0.00001513273,0.000006544914,0.001893683,0.000151562,0.00002945112,0.00008518396,0.0009347553,0.00009036432,0.0002650846,0.005021293,0.9914553,0.0000516724],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.01226931,0.008792828,0.0006153291,0.1252896,0.002611561,0.0001060537,0.001468341,0.0001739166,0.848673],"genre_scores_gemma":[0.1856826,0.006130849,0.0009393537,0.2040175,0.0006924095,0.0001119513,0.0007167648,0.0002067961,0.6015019],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.06962163,"threshold_uncertainty_score":0.5051427,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005661971727898704,"score_gpt":0.1877998823164589,"score_spread":0.1821379105885602,"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."}}