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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 9 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.

affaboutunlabeled
The Minister's Burden Under GAAR
Daniel Sandler
2006· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
0
citations
aboutno affunlabeled
Economy of the Central Union of Economic Cooperatives [Ústřední jednota hospodářských družstev] in the First Quarter of its Existence (1896-1918) [Hospodářské výsledky Ústřední jednoty hospodářských družstev v prvním čtvrtstoletí jejího trvání (1896-1918)]
Ivan Jakubec
2007· article· cs· Acta Oeconomica Pragensia· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · metaepi_narrow
0
citations
venueaboutno affno abstractunlabeled
The Canadian DMCA: A Betrayal
Michael Geist
2008· article· en· ˜The œopen source business resource· Business, Management and Accounting
distilled prediction:candidate · sts+scholarly_communication+insufficient_payloadconsensus · none
0
citations
aboutno affunlabeled
International tax aspects of deferred remunerations = Aspects fiscaux internationaux des rémunerations différées = International-steuerrechtliche Fragen bei Gehaltsumwandlungen = Aspectos internacionales de la tributación de las remuneraciones diferidas
Hans-Jörg Mössner, John M. Solursh
2000· book· de· Kluwer Law International eBooks· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communication+research_integrity+insufficient_payloadconsensus · metaepi_narrow+insufficient_payload
0
citations
aboutno affunlabeled
No. 24853. Canada and Austria
2021· book-chapter· en· United Nations Treaty Series· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · none
0
citations
aboutno affunlabeled
The Tax Court of Canada
Peter Bowal
2006· article· en· PRISM (University of Calgary)· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
0
citations
aboutno affno abstractunlabeled
Critical Perspectives in Canadian Tax Law
S. W. Singer, Allison Christians
2025· book-chapter· Les Presses de l’Université d’Ottawa | University of Ottawa Press eBooks· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+research_integrity+insufficient_payloadconsensus · none
0
citations
aboutno affunlabeled
Des réponses efficaces aux planifications fiscales agressives : Leçons à retenir des autres juridictions : Fascicule 4 : Royaume-Uni - Règles de divulgation = Effective Responses to Aggressive Tax Planning : What Canada Can Learn from Other Jurisdictions : Instalment 4 : United Kingdom - Disclosure Rules
Gilles R Larin, Robert Duong, Lyne Latulippe
2009· article· fr· Knowledge UdeS (Institutional Deposit of the University of Sherbrooke)· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+stsconsensus · none
0
citations
affunlabeled
Sanierungssteuerrecht
Klaus T. Eichhorn, Lars Lawall
2006· book-chapter· de· Gabler Verlag eBooks· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · insufficient_payload
0
citations
aboutno affunlabeled
No. 53192. Canada and Slovenia
2023· book-chapter· en· United Nations Treaty Series· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
0
citations
aboutno affunlabeled
Capital Gains Tax : A Practitioner's Manual, R.C. Williams : book review
Moseki Maleka
2007· article· wa· SA Mercantile Law Journal = SA Tydskrif vir Handelsreg· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · insufficient_payload
0
citations
venueaboutno affunlabeled
The US Tax Classification of Canadian Mutual Fund Trusts
Max R. Reed, Stephen Albers Chalhoub
2015· article· en· Canadian Tax Journal/Revue fiscale canadienne· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
0
citations
aboutno affunlabeled
No. 53367. Canada and United Arab Emirates
2024· book-chapter· en· United Nations Treaty Series· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · none
0
citations
affno abstractunlabeled
Tax Treaties
Jinyan Li, Paul Lamarre
2024· preprint· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communication+research_integrity+insufficient_payloadconsensus · none
0
citations
aboutno affunlabeled
Modificación del Convenio sobre doble imposición con Canadá
Néstor Carmona Fernández
2015· article· es· Carta tributaria. Revista de opinión· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
0
citations
aboutno affunlabeled
Des réponses efficaces aux planifications fiscales agressives : Leçons à retenir des autres juridictions : Fascicule 9 : États-Unis – Offres de règlement = Effective Responses to Aggressive Tax Planning : What Canada Can Learn from Other Jurisdictions : Instalment 9 : The United States - Settlement Offers
Gilles R Larin, Marie Jacques, Robert Duong, Lyne Latulippe
2009· article· fr· Knowledge UdeS (Institutional Deposit of the University of Sherbrooke)· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+stsconsensus · none
0
citations
aboutno affunlabeled
Tax avoidance : the Canadian experience
Jane Heddle Michie
2009· article· en· cIRcle (University of British Columbia)· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
0
citations

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