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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.2 f1 G& V/ U/ y& a
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(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).
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3 \# u: l J# y2 G6 K2 U4 k) L你给的发票比捐赠的多,属于fraud吧?$ N! f" Y! i) h1 n1 X: o
. G d, d( w( {" G% A5 F8 e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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