| A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | Z Fair Market Value The highest price that a buyer, willing but not compelled to buy, would pay, and the lowest a seller, willing but not compelled to sell, would accept. Financial Institutions Banks, credit unions, insurance or trust companies. Source: The Canadian Real Estate Association (http://www.crea.ca)