Deduction for employees of prescribed international organizations

If you were employed by a prescribed international organization during the taxation year, such as the United Nations, you can claim a deduction for the net employment income you report from that organization. Net employment income is your employment income minus the related employment expenses that you are claiming.

To do so, follow the procedure below:

1- On the "Left side menu on the Interview tab", select "Interview setup".

2- On the screen to your right, go to the "Other topics" group, choose the line "Other deductions and credits (including public transit passes and home buyers' amount)" and click "Next" at the bottom of the page.

3- Return to the "Left side menu on the Interview tab" and select "Other deductions and credits" on the page to the right, scroll down to the "Additional deductions (federal line 25600 and Quebec line 297)"and click the plus sign"located to the right of the line.

4 - On the page that appears, on the line "Deduction for employees of international organizations" enter the amount of the deduction entered on the T4. If the amount is different on the RL-1 click on the "Maple Leaf" icon and a new field will appear in order to enter the Quebec amount.

5 However, if the person worked for an International Financial Center, complete the second section of the page.

6. Enter the name of the recognized international organization.

The program will report the amount on line 25600 of the federal return and, for Quebec residents, on line 297 of the Quebec return, with code 14 displayed on line 296.

NOTE: You cannot file your federal return via NETFILE.

For more information on this topic, consult the following links:

For the CRA:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-256-additional-deductions/line-256-employees-prescribed-international-organizations.html

For Revenu Québec:

https ://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/276-to-297-taxable-income/line-297/point-14/

 

ID: 20191008105728NAXXX.xml

Webpage: KPA310-20191008105728NA.htm

Français