Words and Phrases - "fair market value"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

10 October 2014 APFF Roundtable Q. 26, 2014-0538201C6 F - 2014 APFF Roundtable, Q. 26 - Cost of property

Summary Under
Tax Topics - General Concepts - Fair Market Value - Shares
definition of FMV, which may differ from the s. 247 arm's length price

On a non-arm's length transfer of capital property by a non-resident in favour of a resident Canadian, whether by donation or disposition, what...

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Words and Phrases
fair market value
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) arm's length transfer price prevails over FMV 182
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(3) - Paragraph 247(3)(a) - Subparagraph 247(3)(a)(iii) general requirement for penalty elimination re transfer pricing capital setoff adjustment 146

IC 89-3 "Policy Statement on Business Equity Valuations"

Summary Under
Tax Topics - General Concepts - Fair Market Value - Shares

3. (a) Fair market value is the highest price, expressed in terms of money or money's worth, obtainable in an open and unrestricted market between...

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Words and Phrases
fair market value
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 70 - Subsection 70(5) 21