Canada Update - Highlights of Major Legal News and Significant Court Cases from February 2009 through April 2009
Bibliographic record
Abstract
HE government of Ontario has recently proposed a tax harmonization plan that would combine the provincial and federal sales taxes on products and services in an effort to make the sales tax system more efficient.'According to the Ontario Finance Ministry, the harmonization would also help make Ontario more competitive in the slumping economy by reducing the cost of goods that the province exports. 2 Under the current system, Canada has a nationwide general sales tax (GST) of five percent with individual provinces imposing their own sales tax rates.3 Ontario's provincial sales tax rate (PST) stood at eight percent at the time of this writing.4 Under harmonization, the dual sales tax will be done away with and Ontarians will pay a single, federally administered sales tax of thirteen percent.5 While the tax harmonization will not change the price of most items, some items that had previously been exempt from the provincial sales tax, such as electricity and professional services, will now be subject to the harmonized tax rate.6 Ontario legal professionals are especially concerned about the new harmonization plan because legal fees, which were already subject to the five percent GST, will be taxed an additional eight percent.7 The Ontario Bar Associ-*J.D.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.008 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.007 | 0.010 |
| Science and technology studies | 0.008 | 0.001 |
| Scholarly communication | 0.007 | 0.001 |
| Open science | 0.002 | 0.002 |
| Research integrity | 0.004 | 0.003 |
| Insufficient payload (model declined to judge) | 0.029 | 0.004 |
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 source (direct Gemma or distilled Codex), 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".