{"id":"W3044124577","doi":"10.32721/ctj.2020.68.2.ptp","title":"Personal Tax Planning: Pack Your Suitcase! The Baggage of Canada's Departure Tax","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Residence; Tax planning; Ad valorem tax; Business; Value-added tax; Value (mathematics); Tax reform; Tax credit; Indirect tax; Tax avoidance; Economics; Public economics; Demographic economics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"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":[0.0005356128,0.0002829611,0.0002044646,0.0006198186,0.00974564,0.005293502,0.0006964659,0.001741719,0.1035414],"category_scores_gemma":[0.003245081,0.0002754626,0.000248447,0.001446136,0.001308573,0.001415089,0.001446654,0.002312812,0.01516189],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02341427,"about_ca_system_score_gemma":0.07518432,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9590927,"about_ca_topic_score_gemma":0.9864879,"domain_scores_codex":[0.9991919,0.00003386816,0.00001267868,0.00004261161,0.0004346247,0.0002842559],"domain_scores_gemma":[0.998111,0.000114071,0.00004647395,0.00008139804,0.0008855182,0.0007615502],"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":[0.000006530154,0.000009420593,0.0009804895,0.0000152431,0.000001552286,0.00006474121,0.0004087275,0.00008532915,0.00009970157,0.009215566,0.9614443,0.02766851],"study_design_scores_gemma":[0.000002529819,0.000002966772,0.001923653,0.00002953767,0.000001513647,0.00003171242,0.0008192911,0.0001004014,0.00005545433,0.0005210466,0.9965013,0.00001054645],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.01090832,0.002479853,0.003008422,0.1282212,0.003034462,0.000197402,0.003509761,0.001045368,0.8475952],"genre_scores_gemma":[0.08280883,0.003884582,0.004549892,0.01194665,0.000338272,0.00004600751,0.001723105,0.0003620438,0.8943406],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1035414,"threshold_uncertainty_score":0.3463806,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03330708494242091,"score_gpt":0.2380653521339138,"score_spread":0.2047582671914929,"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."}}