unit of service. unit of service. any individual, family, aggregate, organization, or community given nursing care. The level at which service is delivered varies with the particular unit entity.
A foreign affiliate as defined in inward FATS statistics is an enterprise resident in a country which is under the control of an institutional unit not resident in the same country. Control is determined according to the concept of the 'ultimate controlling institutional unit' (UCI).
There are, generally speaking, two sets of foreign affiliate rules in the Income Tax Act (Canada) and the associated Regulations. The first, the âforeign accrual property incomeâ or âFAPIâ rules, are broad anti-deferral rules applicable to passive income earned by a controlled foreign affiliate of a Canadian taxpayer.