Value for the acquisition or disposal of an interest in a FIF or FLP

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In determining FIF income, if you acquire or dispose of interests in a FIF or FLP for no consideration or you are not dealing at arm's length and you acquire or dispose of FIF or FLP interests for inadequate or excessive consideration, you must value the interests at market value. The valuation is to occur at the time of acquisition or disposal of the interests. [section 490]