Principles of Canadian Income Tax Law, 10th ed.
Bibliographic record
Abstract
Principles of Canadian Income Tax Law is an introduction to Canadian income tax law using clear, concise, and non-technical language. As with previous editions, the emphasis is on the principles of income tax law, the policies that influence and underlie the system, basic technical schemes and landmark court decisions. Tax law is portrayed as a rational system that contributes to Canada’s socio-economic fabric. This new edition is significantly rewritten, including a new introduction chapter, a completely rewritten chapter on the General Anti-Avoidance Rule (GAAR) and substantially revised chapters on specific anti-avoidance rules (SAARs) related to income shifting and on income earned through intermediaries. It generally follows the structure of the Income Tax Act, starting with section 2 and ending with section 245 (the GAAR). Most chapters follow a common structure that includes an overview of the legislative scheme in terms of the basic rules, purpose, and rationale and key concepts and principles. Some practical problems are added to many chapters. Key statutory provisions are distilled to their essence and explained in simple language. The focus is on the “what” and the “why” aspects of statutory interpretation as well as the application of the rules to relatable (or “real life”) situations. This text comes with finding tools that save research time, including a detailed table of contents, an exhaustive table of cases and a comprehensive topical index. -- Publisher description.
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 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 | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.008 | 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 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".