 鲜花( 0)  鸡蛋( 0)
|
What is fair market value (FMV)?6 G' _& M7 k; y1 \
& C+ N" E, z, S' x) J
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.+ s9 z9 n8 w; b9 f
8 l$ t: S/ {# M
(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).
/ ?2 D1 U0 R$ k! Z6 h, ]4 V( n/ n; N
你给的发票比捐赠的多,属于fraud吧? N; o. s* D% j
. _0 w7 V( y, v. ~天上不会这么容易掉馅饼了,省里要给的400块是特例。 |
|