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4,299,418 works, Canadian by any of four routes.

Every filter state is a URL; the URL is the query; the query is citable via /q/⟨hash⟩. The page, the API and the export parse the same parameters.

The current cohort, streamed from the database: every work column, the machine labels, the provisional scores, and the per-row validation status. Exports are capped at 100,000 rows. Mints a permanent /q/ link for this exact query. The same filters always produce the same link, whoever asks.

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Taxation and Legal Issues
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Direct Codex and Gemma labels are unvalidated and sparse. Distilled predictions cover the full frame and are also unvalidated. Choose the evidence source explicitly; absence of a direct label is never a negative label.

affaffiliation
fundfunder
venuejournal
aboutaboutness

The four routes compose: require the funder route and exclude affiliation to get the funder-only stratum no affiliation-based frame ever sees.

994 results · 1 filter active ·
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20002025
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Machine labels · sparse coverage
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An unlabeled work is unknown, not a negative. Label coverage is reported on every query.
994 works in the cohort · of 4,299,418page 13 of 20

Labels cover 1 of 994 works in this cohort. The rest are unlabeled, which is not a negative label: the label table is sparse today and grows as labeling rounds land.

Distilled predictions cover 994 of 994 works in this cohort. Predictions are machine_predicted_unvalidated teacher distillation outputs. Candidate is the union; consensus is the intersection.

aboutno affunlabeled
Chapter 19: Switzerland
P. Hongler, L. Schlegel
2018· book-chapter· en· EC and international tax law series.· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload
0
citations
affvenueaboutunlabeled
Policy Recommendations for BMP adoption in Ontario's Potato Sector
Charlotte Potter, Silvia Sarapura-Escobar, Margarita Fontecha
2025· article· en· Rural Review Ontario Rural Planning Development and Policy· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrowconsensus · none
0
citations
affvenueunlabeled
An Intellectual History of Comparative Tax Law
Kim Brooks
2020· article· en· Alberta Law Review· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload
0
citations
aboutno affunlabeled
The Czech trust fund in the international context
Jakub Hollmann
2024· article· en· Trusts & Trustees· Business, Management and Accounting
distilled prediction:candidate · scholarly_communication+insufficient_payloadconsensus · insufficient_payload
0
citations
affunlabeled
Supplementary Data for GCB-23-0339
Katherine D. Chau, Farida Samad‐zada, Sandra M. Rehan
2023· dataset· en· Zenodo (CERN European Organization for Nuclear Research)· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · insufficient_payload
0
citations
affunlabeled
Hvordan beskatter andre lande erhvervsfonde?
Rasmus Kristian Feldthusen, Susanne Nørgaard
2016· article· da· Research at the University of Copenhagen (University of Copenhagen)· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+sts+insufficient_payloadconsensus · insufficient_payload
0
citations
aboutno affunlabeled
Le régime d'imposition simplifié du Québec : est-ce vraiment plus simple?
Marie-Pierre Allard, Luc Godbout, Gilles N. Larin, Nathalie Fortier
2004· article· fr· Érudit documents and data repository (Érudit Consortium, University of Montreal)· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrowconsensus · none
0
citations
venueaboutno affunlabeled
False Statement or Omission Penalties in Canadian Tax Law
Mark Stevens
2024· article· en· Canadian Tax Journal/Revue fiscale canadienne· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
0
citations
aboutno affunlabeled
Can a charity charge for <i>Filet Mignon</i>?
Joel Nitikman
2021· article· en· Trusts & Trustees· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
0
citations
affunlabeled
Supplementary Data for GCB-23-0339
Katherine D. Chau, Farida Samad‐zada, Sandra M. Rehan
2023· dataset· en· Zenodo (CERN European Organization for Nuclear Research)· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · insufficient_payload
0
citations
affunlabeled
Case law wrap up July/August 2015 : regulars
Erich Bell, Lesedi Seforo
2015· article· en· TAXtalk· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
0
citations
aboutno affunlabeled
Canadian Income Tax Law, 4th Edition
2012· article· en· eYLS (Yale Law School)· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload
0
citations
aboutno affunlabeled
General anti-avoidance rule in Canada
Vokhid Urinov
2017· book-chapter· en· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
0
citations
aboutno affno abstractunlabeled
Introduction to international tax in Canada
Jean‐Pierre Vidal, Julie Robson, Marie-Pierre Allard, Cindy Harvey, Marie Thormodsgard
2014· book· en· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload
0
citations
aboutno affunlabeled
CoPThorne: Serie S of Tran SaCTion S reviSiTed
Andrew W. Dunn, Derek G. Alty, Brian R. Carr, Christopher J. Steeves, Duane R. Milot
2008· article· it· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload
0
citations
aboutno affno abstractunlabeled
Kamel c. Canada (Procureur général)
swright
2009· article· fr· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload
0
citations
aboutno affno abstractunlabeled
LibGuides: Canadian Business: Business Associations
Jeffrey Feinsilver
2011· libguides· en· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · insufficient_payload
0
citations
aboutno affunlabeled
Umsatzsteuern im elektronischen Handel
Albert Fuhrmann
2012· article· de· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload
0
citations
aboutno affunlabeled
Non-Resident Tax Calculator - Disclaimer
Canada Revenue Agency
2009· article· en· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload
0
citations
aboutno affno abstractunlabeled
Canadian taxation of trusts
2025· article· en· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
0
citations

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