Les droits garantis par la Charte canadienne des droits et libertés dans l’administration et l’application du régime fiscal
Bibliographic record
Abstract
En principe, la lgislation fiscale du Canada fait confiance au contribuable.En effet, sa mise en oeuvre repose sur un systme de dclaration volontaire et d'auto-cotisation.Toutefois, cette confiance connat des limites.Ainsi, en raison de l'importance de la fiscalit pour les activits d'un tat moderne et pour ses quilibres financiers, le lgislateur a accord l'administration fiscale des pouvoirs de vrification et d'enqute tendus, appuys par des sanctions pnales importantes.Ce systme se trouve lui-mme assujetti au rgime de garanties constitutionnelles tablies en vertu de la Charte canadienne des droits et liberts.Si la jurisprudence a reconnu la conformit constitutionnelle du systme de vrification et d'enqute, elle a aussi soulign que le recours aux sanctions pnales entranait l'application des garanties constitutionnelles relatives la justice pnale.Elle a cherch rsoudre les difficults rsultant du passage des mesures administratives aux sanctions pnales.Elle a tabli un quilibre complexe et peut-tre prcaire entre les besoins de l'administration publique et les droits et intrts des contribuables.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.000 | 0.002 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".