The term Fair Market Value appears more than 1,000 times in the Income Tax Act, but is not defined in the statute. While this is an objective standard of value, the Tax Court is continuously called upon to adjudicate the myriad disputes between the taxpayer and the CRA regarding the Fair Market Value of business and equity ownership interests. Richard Wise, who has testified in several high-profile valuation cases before the Tax Court, representing either the taxpayer or the Crown, will discuss the following:
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