Part II: Understanding and Determining Fair Market Value in Canadian Appraisals
International Society of Appraisers
MAY 13, 2025
5/22/2025 12:00:00 AM Fair market value (FMV) is foundational in Canadian personal property appraisals prepared for charitable donations, estate administration, and cultural property certification applications. and is used by the CRA and CCPERB in evaluating appraised donations. 347; 73 D.T.C. 5471 (F.C.A.)
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