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What is fair market value (FMV)?
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2 I9 y& p+ ?% e24. 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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5 t( p! U, y5 t* O" [' u; ?/ b0 k, }(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).
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' Q* j0 X# Z) \7 o. V' d5 |9 n你给的发票比捐赠的多,属于fraud吧?) ?& h: [7 i R. S
+ }1 A Y) ?6 B8 m/ C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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