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What is fair market value (FMV)?
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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.$ G) _3 m" g* B, a2 R
! P) g8 L6 F: X' X(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).
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% N6 n* f" t; h! U你给的发票比捐赠的多,属于fraud吧?& N0 s, S# K4 K7 C1 }
4 n5 W% l& b! ?" N, q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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