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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.
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(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).$ E& t; z+ J W/ Z9 k% s$ E8 Y
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你给的发票比捐赠的多,属于fraud吧?; m5 B ~0 z6 J: r0 Q- k$ W
9 s3 r }! O; H. R# b/ Q. t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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