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What is fair market value (FMV)?
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/ [4 S" F7 Y0 u- y! f0 M9 L24. 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.! m, O0 H4 G; p9 m
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(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).# `& s. ]+ }1 g8 @3 N* F
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你给的发票比捐赠的多,属于fraud吧?
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+ u7 P9 U$ E- M( o# o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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