{"id":"W2897437691","doi":"","title":"REFERENTIAL TAX LEGISLATION: THE ROLE OF PROVINCIAL LAW IN THE MEDICAL EXPENSE TAX CREDIT","year":2013,"lang":"en","type":"article","venue":"The Canadian Bar Review","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Taxpayer; Legislation; Tax law; Jurisdiction; Context (archaeology); Law; Federal law; Tax policy; Business; Common law; Economics; Tax reform; 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":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001059323,0.0001033521,0.0001720523,0.00004347364,0.0002453123,0.0001889755,0.0006541178,0.00005476205,0.006171799],"category_scores_gemma":[0.0003742509,0.00004843636,0.00006537602,0.0002608316,0.000136589,0.0003359279,0.00004745426,0.0002301945,0.0007227353],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002939331,"about_ca_system_score_gemma":0.0001606084,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.750993,"about_ca_topic_score_gemma":0.8929511,"domain_scores_codex":[0.9988874,0.00008862162,0.0002977141,0.0001138373,0.0004128302,0.000199583],"domain_scores_gemma":[0.9992573,0.00006362965,0.0001913204,0.0003522984,0.0001073237,0.00002816988],"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":[0.000002374094,0.00001348545,0.0002497241,0.000215427,0.00001008536,0.000005113194,0.0002875707,6.544446e-7,0.000002956282,0.8455946,0.1305313,0.02308669],"study_design_scores_gemma":[0.00008109292,0.000002680832,0.00182246,0.000324299,0.00002837287,0.000002394293,0.0001874113,0.00007975144,0.000001649437,0.002336949,0.9950654,0.00006753005],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.01551234,0.03810117,0.000005207196,0.2536761,0.0005782593,0.003138292,0.00001565196,0.00003974351,0.6889333],"genre_scores_gemma":[0.9730354,0.0004844509,0.000003578898,0.02447239,0.001283689,0.00009801218,0.0000197045,0.000009960171,0.0005927887],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.957523,"threshold_uncertainty_score":0.9947367,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01918741306971368,"score_gpt":0.2376020717444167,"score_spread":0.218414658674703,"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."}}