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The Charter of the French language and its regulations govern the consultation of English-language content.

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Learn about income tax returns, consumption taxes, and the programs and credits for individuals, self-employed persons and members of a partnership.Find out more
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Fair market value (FMV)

The highest price that can be obtained on an open market for a property, where the buyer and seller consent to the transaction, are well-informed and are dealing at arm's length.

The FMV of property or a service does not include GST or QST.

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Fair market value (FMV)

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