Line 104 - Foreign employment income

Foreign employment income is income earned outside Canada from a foreign employer. Report this income in Canadian dollars. Use the Bank of Canada exchange rate in effect on the day you received the income. If the amount was paid at various times in the year, you can use the average annual rate.


If the amount on your United States W-2 slip has been reduced by contributions to a "401(k), 457 or 403(b) plan, US Medicare and Federal Insurance Contributions Act (FICA)."  you must add these contributions to your foreign employment income on line 104 on your Canadian return. These contributions may be deductible. See line 207.

Do not reduce your foreign income by the amount of tax the foreign country withheld. Instead, you may be able to claim a foreign tax credit when you calculate your federal and provincial or territorial taxes. See line 405.

Completing your tax return

Report on line 104 your foreign employment income in Canadian dollars.

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