{"id":"W4417166705","doi":"10.32721/ctj.2025.73.4.ctr","title":"Current Tax Reading","year":2025,"lang":"","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":false,"ca_institutions":"","funders":"","keywords":"","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0007890234,0.0007909554,0.001111507,0.004878447,0.005216742,0.008495065,0.001521365,0.003852411,0.4299101],"category_scores_gemma":[0.00471379,0.0006177936,0.0006749745,0.00657631,0.001174474,0.003803266,0.001413261,0.004811399,0.2970047],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.008721636,"about_ca_system_score_gemma":0.01548739,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1773404,"about_ca_topic_score_gemma":0.2442163,"domain_scores_codex":[0.9989355,0.00004464482,0.00004214675,0.0001267745,0.0006673126,0.0001835919],"domain_scores_gemma":[0.9968826,0.0001261587,0.00009939575,0.0002352882,0.002353372,0.0003033903],"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":[0.000006713947,0.000009235156,0.00006417956,0.00003430412,0.00000105178,0.00001033409,0.00002083776,0.00001825358,0.00001872195,0.006723472,0.9683408,0.02475214],"study_design_scores_gemma":[0.000002002556,0.000001588512,0.0002018926,0.00006690191,0.000001388343,0.000006772355,0.00002907014,0.00001537783,0.00001781225,0.0008784492,0.998776,0.000002689485],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.0004730894,0.008203655,0.0002442434,0.02276484,0.01536225,0.00008983286,0.00381012,0.0005064327,0.9485456],"genre_scores_gemma":[0.001750676,0.002857249,0.0001017555,0.001883529,0.001000112,0.00002568868,0.001009676,0.00009734943,0.9912741],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.4299101,"threshold_uncertainty_score":0.8131641,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01390611991539469,"score_gpt":0.2211077315393996,"score_spread":0.2072016116240049,"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."}}