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What is fair market value (FMV)?* v3 L/ P# Y/ f% B& X
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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.5 s5 b6 l3 n |; S
0 O. r% ?8 X6 N+ m: d$ \(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).
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# H; I4 n( M1 j, O- b6 B. s你给的发票比捐赠的多,属于fraud吧?
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5 s' `' F I5 i' |/ M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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