{"id":"W2905002236","doi":"10.1093/tandt/tty169","title":"Canada and the GAAR: a catch-all for abusive/avoidance tax planning","year":2018,"lang":"en","type":"article","venue":"Trusts & Trustees","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Tax planning; Interpretation (philosophy); Government (linguistics); Tax avoidance; Law; Political science; Tax reform","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":[0.002889185,0.0002847429,0.000291934,0.001728902,0.02179345,0.01200154,0.001858515,0.004252081,0.006216453],"category_scores_gemma":[0.008958946,0.00036527,0.0004841734,0.002975736,0.01445134,0.003305619,0.00309932,0.008226553,0.0003973604],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.09828251,"about_ca_system_score_gemma":0.1999487,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9908646,"about_ca_topic_score_gemma":0.9960436,"domain_scores_codex":[0.9927705,0.0008442922,0.0001470474,0.000480326,0.003892363,0.001865467],"domain_scores_gemma":[0.9939986,0.001070865,0.0003018365,0.0002439735,0.003484303,0.0009004421],"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":[0.00002459834,0.00001352682,0.003827828,0.0001014759,0.0000179521,0.0004882745,0.01356936,0.0004009898,0.0002269303,0.8176702,0.1218683,0.04179071],"study_design_scores_gemma":[0.000008607432,0.00001373796,0.005772478,0.0003636898,0.0000318724,0.0002023046,0.01583177,0.0003924347,0.0004375087,0.02197221,0.9548796,0.00009381445],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.05543074,0.02024753,0.005705772,0.367969,0.003180578,0.00007008955,0.0003283345,0.0001693412,0.5468987],"genre_scores_gemma":[0.7692663,0.01638424,0.004954692,0.06909413,0.0005263883,0.00002448329,0.0001640234,0.0001815023,0.1394043],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.09828251,"threshold_uncertainty_score":0.7130928,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01691934845676706,"score_gpt":0.2421262403159928,"score_spread":0.2252068918592257,"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."}}