Les relations fiscales entre les municipalités du Québec et les gouvernements supérieurs (provincial et fédéral)
Bibliographic record
Abstract
Cet article porte sur les relations fiscales entre les municipalités du Québec et les ordres de gouvernement supérieurs, provincial et fédéral.L'auteur y traite des différentes tentatives d'harmonisation et d'utilisation conjointe de différentes sources de financement local (municipal, scolaire et régional).This paper analyses the fiscal relationship between the Québec municipalities and the provincial and federal levels of government.The author presents different measures, the purpose of which is to harmonize and permit a joint utilization of distinct local taxes and fiscal levies (by municipalities, school boards and regional authorities).Au Québec, la distribution des pouvoirs fiscaux met en cause quatre intervenants différents : le gouvernement du Québec, le gouvernement fédéral, les municipalités et les commissions scolaires.Chacun de ces acteurs interagit avec les autres selon des règles propres à la réalité * Avocat, associé conseil, BCF avocats d'affaires, Québec.
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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 | 0.003 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.004 |
| Science and technology studies | 0.005 | 0.002 |
| Scholarly communication | 0.003 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.008 | 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 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".