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What is fair market value (FMV)? ^$ t- d2 Q& h+ m
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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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(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).6 A$ p; a0 x! F; M9 v- P K
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你给的发票比捐赠的多,属于fraud吧?- d) M3 G" _ P" |5 O7 h! t2 B
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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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