Classifiers, Case Finders, and Navigators: What They Are and How to Use Them

Classifiers

Classifiers use machine learning to analyze the relevant body of case law and predict how a court would rule in a new tax scenario provided by the user. Tax Foresight generates the correct prediction greater than 90% of the time. Each Classifier helps you understand the current state of the law in a specific area as it applies to your client's situation. To obtain a result, you must answer approximately 20 pre-set questions that pertain to the tax scenario at issue. Along with a predicted outcome, you will receive a confidence level and an explanation for the prediction. By changing your answers to individual questions, you can assess the relative significance of each factor to your client’s case.

Case Finders

Case Finders improve on traditional search methods by allowing you to search for relevant cases within a given area of law by facts and outcomes instead of keywords or citations. You can specify multiple different factors and apply relative weights to each factor in order to match a specific scenario you have in mind. Your results include a list of cases, each with a similarity bar indicating the factors on which the case was matched. Listed cases link directly to Taxnet Pro, facilitating easy review and further research. By helping you quickly and accurately find the cases most relevant to your search criteria, Case Finders put you in the best position to perform the most comprehensive and effective legal research for your client.

Navigators

Navigators are the newest addition to the Tax Foresight product lineup. They function as dynamic guides for areas of law that are largely based on legislation and the CRA's administrative guidance. Questions within a Navigator are user responsive. You are shown one question at a time, depending on your answer to the preceding question. The final result is based on whether the rules have been satisfied, and is accompanied by an explanation and links to relevant resources. For example, our Section 85 Election Eligibility Navigator helps you determine whether a disposition of property by a taxpayer to a taxable Canadian corporation is eligible for a rollover on a tax-deferred basis through an election under section 85 of the Income Tax Act.

Areas of law

Tax Foresight's products cover various topics in tax law, including income vs. capital, sources of income, inclusions, deductions, indirect tax, jurisdiction, penalties, and elections, with new areas being added every month. To keep track of our current offerings, visit our website.To learn more about our products, tune into our monthly webinar series, Predicting judicial decision-making with machine learning , where Benjamin Alarie, CEO and co-founder of Blue J Legal, will speak about the company’s work in creating Tax Foresight. Each webinar features a demonstration of what Tax Foresight is teaching tax practitioners about the hidden dimensions of judicial decision-making, and will analyze a recently decided case using one of Tax Foresight’s Classifiers.