{"id":"W2894901764","doi":"","title":"Canadian general anti-avoidance rule: recent cases and trends","year":2018,"lang":"en","type":"article","venue":"British tax review","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Psychology","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":[0.005332995,0.0003824636,0.0005623097,0.007011922,0.006830211,0.006083444,0.002322555,0.003329766,0.00909504],"category_scores_gemma":[0.01662279,0.0004267854,0.0004532948,0.01576821,0.003733972,0.001382915,0.0009566101,0.0031616,0.0006687893],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.07741512,"about_ca_system_score_gemma":0.1286769,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9881295,"about_ca_topic_score_gemma":0.9959984,"domain_scores_codex":[0.9935938,0.0002805561,0.0002219498,0.0003716626,0.004214874,0.001317207],"domain_scores_gemma":[0.9731767,0.00422548,0.00177405,0.0005245382,0.01809548,0.002203766],"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":[0.0001972042,0.0000912466,0.03365951,0.001371576,0.0001025551,0.0009325455,0.003269236,0.0005618903,0.0004617527,0.06995094,0.7424639,0.1469377],"study_design_scores_gemma":[0.00002481393,0.00002340132,0.09576567,0.0005264421,0.00007363458,0.0004034419,0.002817896,0.0001634176,0.0003159438,0.001278414,0.8985423,0.00006456366],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.1265327,0.1655234,0.0006684701,0.1913513,0.003236724,0.0001766364,0.007083743,0.0001717114,0.5052554],"genre_scores_gemma":[0.5873151,0.1739143,0.001532006,0.07096957,0.001703227,0.00008268113,0.005173365,0.0001523831,0.1591574],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.07741512,"threshold_uncertainty_score":0.5616886,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02125419579754005,"score_gpt":0.2574334520439674,"score_spread":0.2361792562464273,"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."}}