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What is fair market value (FMV)?
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24. The Income Tax Act does not define FMV. The generally accepted meaning, however, is the highest price, expressed in a dollar amount, that the property would bring, in an open and unrestricted market, between a willing buyer and a willing seller who are both knowledgeable, informed, and prudent, and who are acting independently of each other.0 U& i; c% `0 u6 D
4 }2 w' O+ I: X; a, o" a4 x(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).: F' P K6 ~4 L1 e$ _
- _5 t, C& F0 }1 O. K" o- o5 Y, y! x你给的发票比捐赠的多,属于fraud吧?, L& D+ H" d' Q. D/ T/ n0 c' e
' L0 S' a3 a. h# p- s天上不会这么容易掉馅饼了,省里要给的400块是特例。 |
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