{"id":"W4396687889","doi":"10.59403/2787p3b021","title":"Chapter 21: Canada: The Taxation of Pension Income under Canada’s Tax Treaty with Colombia – Reyes v. Canada","year":2021,"lang":"en","type":"book-chapter","venue":"Tax treaty case law around the globe.","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Pension; Tax treaty; Treaty; Income tax; Political science; Economics; Double taxation; Direct tax; Law","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":[0.0005168676,0.0005630688,0.0003594574,0.001841719,0.009001476,0.006663683,0.001385647,0.003064728,0.01751546],"category_scores_gemma":[0.001886081,0.0002740172,0.0004598645,0.003335497,0.002207168,0.001498279,0.001180052,0.002827945,0.001468395],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.08238006,"about_ca_system_score_gemma":0.1011733,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9893119,"about_ca_topic_score_gemma":0.9947134,"domain_scores_codex":[0.9984502,0.00006854273,0.00002652693,0.0001254774,0.0008364735,0.0004927891],"domain_scores_gemma":[0.9993122,0.00005839395,0.00002550177,0.00002048382,0.0004683576,0.0001150766],"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":[0.00002320656,0.00001429049,0.001704673,0.0002036948,0.00001179625,0.0002414431,0.00188655,0.0004498887,0.0001959478,0.2484524,0.7193972,0.0274188],"study_design_scores_gemma":[0.000005607611,0.000005152276,0.004623618,0.0002978038,0.00001304028,0.00008461127,0.001391152,0.000124236,0.0001705121,0.003949031,0.989309,0.00002621692],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.008438854,0.04768391,0.0004134733,0.03616029,0.002769841,0.0001208128,0.002584676,0.00008366418,0.9017444],"genre_scores_gemma":[0.2419916,0.04489515,0.001090506,0.02155927,0.0007553638,0.0001155779,0.001710616,0.0001188669,0.6877631],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.08238006,"threshold_uncertainty_score":0.5977119,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01349412534713552,"score_gpt":0.1895873410019413,"score_spread":0.1760932156548058,"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."}}