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What is fair market value (FMV)?$ r( B7 y" C$ M5 g
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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.9 A) _, a3 O, B" G$ f. w& |8 t
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(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).
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7 y- @+ j5 E! T1 e. a+ u8 F你给的发票比捐赠的多,属于fraud吧?6 A! n6 k, K9 P4 A# K& Z
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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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