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Questions and answers

One public question for each province and territory, the right answer, and what every model replied. The other 126 questions stay private so they cannot leak into training data.

An Ontario resident aged 40, single with no dependants, had in 2025: a salary of $54,500 from one employer (CPP and EI deducted at the 2025 rates), $775 of interest from a non-registered account, $2,850 of eligible dividends (actual amount) from Canadian public corporations, a capital gain of $7,250 on listed shares sold in 2025 (no losses), a deductible RRSP contribution of $4,300, $825 of union dues deducted from pay, $1,350 of gifts to registered charities and $4,450 of eligible medical expenses for themselves. Every amount is claimed for 2025. Besides those, they claim only what applies automatically: the basic personal amounts, CPP and EI credits and deductions, the Canada employment amount if they have a salary, and any provincial tax reduction or low-income credit they qualify for. What is their total 2025 income tax payable, federal plus provincial (including the Ontario Health Premium), before refundable credits? Answer with only the dollar amount, rounded to the nearest dollar.

Right answer: $6,076. 4 of 11 models got it right.

  • GPT-6 Astra, right: $6,076
  • Claude Opus 5.5, right: **$6,076**
  • Claude Fable 5.1, right: **$6,076**
  • GPT-6 Sol, right: $6,076
  • DeepSeek V4.1 Flash, wrong: no reply
  • Gemini 3.8 Flash, wrong: $5,191
  • GPT-6 Luna, wrong: $6,443
  • Gemini 3.1 Pro, wrong: 6289
  • Claude Sonnet 5, wrong: **$6,400**
  • GLM-5.3 Flash, wrong: **$6,081**
  • GLM-5.3, wrong: $6,427

A married couple living in British Columbia are both 72. In 2025 spouse A received $8,791.14 of Old Age Security (the full amount for ages 65 to 74), $15,270 of CPP retirement pension, $109,700 of RRIF withdrawals and $8,800 of eligible dividends (actual amount); spouse B received $8,791.14 of Old Age Security, $9,320 of CPP retirement pension and $6,100 of eligible dividends. On their 2025 returns they jointly elect to split exactly half of A's RRIF withdrawals with B. They have no other income and claim only what applies automatically, with no amounts transferred between them. What is the couple's combined 2025 tax payable on both returns: federal plus provincial income tax plus any OAS recovery tax? Answer with only the dollar amount, rounded to the nearest dollar.

Right answer: $26,065. 1 of 11 models got it right.

  • GPT-6 Astra, right: $26,065
  • Claude Opus 5.5, wrong: **$26,051** This assumes the 2025 federal lowest rate is 14.5% for the year (15% before July, 14% after), and that I have the published 2025 thresholds and credit amounts right. **Income after the split (half of A's RRIF, $54,850, moves t…
  • Claude Fable 5.1, wrong: $26,069
  • GPT-6 Sol, wrong: $26,916
  • DeepSeek V4.1 Flash, wrong: no reply
  • Gemini 3.8 Flash, wrong: $26,458
  • GPT-6 Luna, wrong: $26,097
  • Gemini 3.1 Pro, wrong: 26649
  • Claude Sonnet 5, wrong: **$26,692**
  • GLM-5.3 Flash, wrong: $8,587
  • GLM-5.3, wrong: **~$24,580**

A shopper in Calgary, Alberta, pays before tax for a restaurant meal of $90 at a sit-down restaurant and a printed novel of $35 on 15 February 2025, then a children's-size jacket of $60 and an adult's winter coat of $250 on 16 February 2025, at ordinary shops. How much sales tax do they pay in total (GST or HST plus any provincial sales tax)? Answer with only the dollar amount.

Right answer: $15.50. 7 of 11 models got it right.

  • GPT-6 Astra, right: $15.50
  • Claude Opus 5.5, right: $15.50
  • Claude Fable 5.1, right: Alberta has only GST at 5%. The GST/HST holiday ran from December 14, 2024 to February 15, 2025. On Feb 15, 2025, restaurant meals and printed books were tax-exempt (holiday still in effect). On Feb 16, 2025, holiday ended; children's cloth…
  • GPT-6 Sol, right: $15.50
  • DeepSeek V4.1 Flash, right: 15.50
  • Gemini 3.8 Flash, wrong: $21.75
  • GPT-6 Luna, right: $15.50
  • Gemini 3.1 Pro, right: $15.50
  • Claude Sonnet 5, wrong: $21.75
  • GLM-5.3 Flash, wrong: $17.00
  • GLM-5.3, wrong: 21.75

A Canadian-controlled private corporation in Manitoba, not associated with any other corporation, with taxable capital of $2 million and no investment income, earns $297,000 of active business income, all in Manitoba, in its tax year that is calendar 2025. It pays its federal and provincial corporate tax on that income and pays everything left to its sole shareholder as a non-eligible dividend during 2025. The shareholder, a Manitoba resident aged 45, single with no dependants, has no other income and claims only what applies automatically. What is the total 2025 tax on that income: the corporation's federal and provincial tax plus the shareholder's federal and provincial income tax? Answer with only the dollar amount, rounded to the nearest dollar.

Right answer: $119,216. 2 of 11 models got it right.

  • GPT-6 Astra, right: $119,216
  • Claude Opus 5.5, wrong: **$119,002**
  • Claude Fable 5.1, wrong: **$119,140**
  • GPT-6 Sol, right: $119,216
  • DeepSeek V4.1 Flash, wrong: no reply
  • Gemini 3.8 Flash, wrong: $104,821
  • GPT-6 Luna, wrong: $118,387
  • Gemini 3.1 Pro, wrong: 118543
  • Claude Sonnet 5, wrong: **$118,245**
  • GLM-5.3 Flash, wrong: **$119,616**
  • GLM-5.3, wrong: $85,638

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