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Part II: Understanding and Determining Fair Market Value in Canadian Appraisals

International Society of Appraisers

Importantly, this definition emphasizes real transactions in the most active and appropriate market where the item is typically sold to the public, such as a gallery or auction sale, not asking prices. This means a consistently achieved market price, not an unusually high one-off sale. The Income Tax Act (Canada), s.

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Estate Tax Planning Strategies for Art Collections

Art Appraisal Resources

In this post, we will discuss the importance of accurately valuing your art collection, the estate tax implications of art collections, and strategies for mitigating estate tax liability. Appraisers also use comparative analysis to provide a basis for estimating the artwork’s potential market value.