 鲜花( 0)  鸡蛋( 0)
|
What is fair market value (FMV)?# y2 I9 J: L8 }
" g- h$ W/ O- ?8 M5 _+ K24. 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.& U2 f9 J! G" P E$ V/ e
# n6 f6 v" ?! A# {3 }
(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).
8 O, [5 L0 u% A* ~: Z l8 |! {; b" ?$ F" y3 V; R
你给的发票比捐赠的多,属于fraud吧?
) b. t, e2 {, T+ S2 d; I) F/ J
4 w1 z @0 D, ~ X, p( h天上不会这么容易掉馅饼了,省里要给的400块是特例。 |
|