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FAPI

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AcronymDefinition
FAPIFlorida Association of Private Investigators
FAPIFunctional Auditory Performance Indicators (auditory assessment)
FAPIFamily Application Programmer Interface


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1(2)(i) a taxpayer's election to treat a FIE as a foreign affiliate would be rendered invalid unless the taxpayer can demonstrate to CRA within 60 days of a written demand by the Minister that the FAPI income of the entity has been properly reported.
To the extent that the shares of CFA2 are excluded property but residual FAPI remains in the entity, the current foreign affiliate rules would attribute the FAPI to CANCO.
 
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