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What is fair market value (FMV)?
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3 } P; D |$ Q/ X( f24. 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.2 N6 x$ c# j! ?' v7 Y8 y
# K* m0 ^4 `8 i' L$ \4 s- g+ Q1 W(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).6 |1 _" _$ a' P7 h( w! [' Y
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你给的发票比捐赠的多,属于fraud吧?
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8 c: E: T Z1 h5 m. 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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