{"id":"W2947595368","doi":"10.7202/1059253ar","title":"Canadian Taxpayers Investing in U.S. Real Estate","year":2019,"lang":"en","type":"article","venue":"Revue générale de droit","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université Laval","funders":"","keywords":"Taxpayer; Legislation; Income tax; Corporation; Residence; Business; Estate tax; Investment (military); Order (exchange); Real estate; Tax deferral; Finance; State income tax; Economics; Gross income; Public economics; Tax reform; Direct tax; Double taxation; Law; Demographic economics; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"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":[0.0007790969,0.0002883534,0.0002178184,0.002766,0.008202983,0.003587094,0.0006534791,0.001458372,0.02185397],"category_scores_gemma":[0.003227997,0.000198631,0.0003000091,0.005737584,0.001468518,0.0008599226,0.0008384475,0.001152443,0.001943369],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.03486373,"about_ca_system_score_gemma":0.06159902,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.987701,"about_ca_topic_score_gemma":0.9941459,"domain_scores_codex":[0.9981993,0.00007892444,0.00003461382,0.0001079743,0.001012756,0.0005664429],"domain_scores_gemma":[0.9984609,0.0001697266,0.0001385451,0.00006648537,0.0009403638,0.0002239051],"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":[0.00004149288,0.00005344427,0.02447451,0.0001761087,0.00001696588,0.0004358313,0.005169391,0.0006021165,0.0006029457,0.2463959,0.6122727,0.1097585],"study_design_scores_gemma":[0.000007072675,0.00000971162,0.03437845,0.0001515645,0.0000200654,0.0001692178,0.003377383,0.0002748421,0.0003046028,0.002203807,0.9590705,0.00003259126],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.07953915,0.01132748,0.0004061879,0.05267016,0.000707283,0.00008952519,0.003292738,0.0001247773,0.8518426],"genre_scores_gemma":[0.4466357,0.02599731,0.001357732,0.007806978,0.0002575332,0.00003024441,0.001767355,0.00005371801,0.5160935],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.03486373,"threshold_uncertainty_score":0.2529552,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01280451150985916,"score_gpt":0.2124348584438269,"score_spread":0.1996303469339678,"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."}}