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What is fair market value (FMV)?9 d9 c( N) k% a P$ C d% k( k& |
% d8 d; M! f* s1 K' S& j24. 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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- H% P( k! Y" t; h" M(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).0 m/ x0 h8 f+ D ^5 s& n' R0 B3 l
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你给的发票比捐赠的多,属于fraud吧?- F& s& H( p. M4 L
' M9 e5 v: {; b% E4 |$ H# ]; w8 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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