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What is fair market value (FMV)?" {2 Z6 z u4 O. y4 j* |0 v2 D% a' h
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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.7 l! X2 w/ W! p
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(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).9 c' U% c/ L/ T0 a6 q6 d) J2 h
, V+ T$ g0 h- |! b f" d4 n你给的发票比捐赠的多,属于fraud吧?4 _6 T% b: j# Y! B: n U, B, v1 g
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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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