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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.) X8 T: S5 l: K; i* l' J- H2 B I
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(quote from http://www.cra-arc.gc.ca/tax/cha ... es/ces-009-e.html).
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6 V6 V# _" k0 S$ I: k' G& p你给的发票比捐赠的多,属于fraud吧?
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, O/ M }( o$ Y0 H& e) i+ H$ \ 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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