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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./ I. w+ e+ v. w1 s8 u/ R: o+ N
; W$ K7 u4 p$ Z0 m: c" A* f; Z2 W0 F(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).- P- D' G V+ l$ E
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你给的发票比捐赠的多,属于fraud吧?5 u$ U" l, T8 l. G S# w G% _
6 u+ `% A+ @/ D4 O$ j, a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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