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What is fair market value (FMV)?0 `" z, f- |& @2 ?6 B
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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.
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3 j" B$ n- o$ O" M4 f9 P ~* m(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).
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! r' F7 V8 @& B( p- f你给的发票比捐赠的多,属于fraud吧?% u0 g, ^0 \: _1 n! D$ h
/ }0 b9 y& Q/ G3 f; Q0 B% i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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