Planification fiscale personnelle : Les gains fortuits tirés de jeux en ligne — sachez reconnaître vos chances quand la maison de jeux est l'Agence de revenu du Canada
Bibliographic record
Abstract
Les gains fortuits tirés de jeux en ligne ont connu un essor sans précédent au cours des dernières années, notamment en raison de la légalisation des jeux d'argent en ligne et des paris sur une seule épreuve sportive. Des arrêts récents ont créé de l'incertitude quant à la distinction entre les activités récréatives personnelles et les activités professionnelles dans l'industrie des jeux numériques. Cet article explore ce qui différencie les gains fortuits tirés d'une activité de jeu en ligne considérée comme récréative ou professionnelle, et examine si ces gains sont en fin de compte imposables.
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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 | 0.001 | 0.004 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.001 |
| Science and technology studies | 0.003 | 0.001 |
| Scholarly communication | 0.004 | 0.001 |
| Open science | 0.001 | 0.002 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.022 | 0.001 |
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".