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What is fair market value (FMV)?! M0 d# E2 |4 U2 |2 b# b
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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.- t6 r! u3 G4 [
1 D: M2 E; S6 o9 D9 E# j1 Y5 G(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).. @4 }* W9 d7 h8 W' v; i, o3 H
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你给的发票比捐赠的多,属于fraud吧?8 L T) p% [7 H' ?" L) y$ E, A/ O
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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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