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What is fair market value (FMV)?6 {" b' a0 K1 Z! O& q6 f
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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.- w# p5 ?5 R' o" l. R8 X
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(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html)." u. l6 L% Y4 w& o1 U0 I. K, U6 F) z
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你给的发票比捐赠的多,属于fraud吧?* d/ L \, I4 U G) `6 ]/ J8 z
0 p- W2 ]2 R, ]( O/ B: v' u' p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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