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What is fair market value (FMV)?( k: O/ q1 j+ Y3 ?
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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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% C- m6 d4 v x( |3 }& F(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).
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你给的发票比捐赠的多,属于fraud吧?* Y, q0 H+ l& l' _1 q2 _) o
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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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