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What is fair market value (FMV)?
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' w4 n) d2 q/ J* g$ a: H24. 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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; g. B1 o2 X9 b: s5 u(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).; t5 r. H8 s5 _: b: X+ G" e% _ \
, g. D! a; [; a: B9 Q你给的发票比捐赠的多,属于fraud吧?) y1 z7 ~. A2 {3 s8 @
+ K4 R7 T* Y! V7 j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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