{"id":"W4406755681","doi":"10.32721/ctj.2024.72.4.ustd","title":"Selected US Tax Developments: Treaty Provides Unique Benefits to Canadians Migrating to the United States","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Tax treaty; Treaty; Political science; International trade; Business; Tax law; Law; Double taxation","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":[0.001436163,0.0006200014,0.0003883507,0.001830148,0.01424084,0.005817761,0.001289891,0.004873359,0.02843815],"category_scores_gemma":[0.003766233,0.0003576238,0.0007339591,0.002946597,0.001557827,0.001066258,0.001622554,0.004100208,0.004366564],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.03703412,"about_ca_system_score_gemma":0.1004908,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9737839,"about_ca_topic_score_gemma":0.9910164,"domain_scores_codex":[0.997398,0.000102124,0.00005078653,0.0001252742,0.001300266,0.001023485],"domain_scores_gemma":[0.9976829,0.0001225033,0.00006135798,0.0001020425,0.001591903,0.0004392264],"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":[0.00002531682,0.00003192792,0.001041037,0.00004308944,0.00000715247,0.0002150625,0.0004984147,0.0001934054,0.000211637,0.04447198,0.9392628,0.01399814],"study_design_scores_gemma":[0.00001313124,0.000007042695,0.003492247,0.00005978794,0.00000896062,0.00005290345,0.0004019304,0.0000796637,0.00008595434,0.0008576446,0.9949185,0.0000221765],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.01117489,0.003151504,0.0004886197,0.04930019,0.003801051,0.0002925216,0.003801299,0.0002626523,0.9277271],"genre_scores_gemma":[0.1030237,0.005332096,0.001518057,0.02709339,0.001884502,0.000164035,0.002689416,0.00020059,0.8580941],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.03703412,"threshold_uncertainty_score":0.2687026,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01089298522294793,"score_gpt":0.1980357173530017,"score_spread":0.1871427321300538,"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."}}