{"id":"W4417166691","doi":"10.32721/ctj.2025.73.4.ustd","title":"Selected US Tax Developments: Bruyea Confirms Treaty-Based Credits for US Citizens in Canada—A Sequel to Christensen","year":2025,"lang":"","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Tax credit; Investment (military); State income tax; Income tax; Tax avoidance; Indirect tax; Tax reform; Foreign direct investment","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":[0.002985757,0.0004958603,0.0005293874,0.001973748,0.03715594,0.01210187,0.00229688,0.007410666,0.008233368],"category_scores_gemma":[0.009998173,0.0005300544,0.0006439706,0.003847585,0.005860983,0.001959714,0.002978841,0.0109514,0.0007599692],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.135127,"about_ca_system_score_gemma":0.2315245,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9945228,"about_ca_topic_score_gemma":0.9976222,"domain_scores_codex":[0.9937314,0.0002996184,0.0001359913,0.0004505233,0.002368341,0.003014062],"domain_scores_gemma":[0.9951622,0.0005983638,0.0001477015,0.0001724009,0.002841782,0.001077594],"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":[0.00004696385,0.00006649768,0.006450809,0.00006397453,0.0000244576,0.001087163,0.00777218,0.0004515828,0.0004611287,0.3679269,0.5922821,0.02336623],"study_design_scores_gemma":[0.00002065603,0.00001417508,0.01034984,0.0001855476,0.00003595722,0.0001331461,0.008499928,0.000393888,0.0005657039,0.007473476,0.9722283,0.00009941351],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.07084102,0.01043871,0.001051097,0.2213743,0.004469317,0.0003066517,0.0016324,0.0001270065,0.6897595],"genre_scores_gemma":[0.4679295,0.009054338,0.001425184,0.07038068,0.00104377,0.000116689,0.000666051,0.0001597958,0.449224],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.135127,"threshold_uncertainty_score":0.9804196,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01429796984516973,"score_gpt":0.2308913528861676,"score_spread":0.2165933830409978,"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."}}