Glossary: F

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Fair Market Value (FMV)

Fair market value is the price a property would sell for between a willing buyer and a willing seller, both informed and…

Financial Statements

Financial statements are the formal reports summarising a business's financial position and performance, primarily the b…

Fiscal Year

A fiscal year is the 12-month period a business uses for accounting and tax, which does not have to align with the calen…

Fixed Asset

A fixed asset is a long-lived, tangible item a business owns and uses to generate income, such as equipment, vehicles, m…

Fixed Cost

A fixed cost is a business expense that stays the same regardless of how much you produce or sell, such as rent, insuran…

Foreign Tax Credit

A foreign tax credit reduces your Canadian tax by the amount of income tax you already paid to another country on the sa…

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