Remove Charitable Donations Remove Provenance Remove Tax Liabilities
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Part II: Understanding and Determining Fair Market Value in Canadian Appraisals

International Society of Appraisers

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. Comparables must be credible, relevant, and adjusted for differences in quality, condition, scale and provenance.

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Office Hours Information from March 2025

International Society of Appraisers

The definition may vary slightly from federal government definitions used to determine tax liabilities. high end, branded, celebrity provenance) is going to sell at a high-end international auction house like Christie’s. Descriptions/Identification (authentic, age, provenance, dimensions, etc.)