Line 256 - Additional
deductions
In the space provided on the return, specify the deduction you are claiming.
Exempt foreign income
If you reported foreign income on your return (such as support payments you received from a resident of another country and reported on line 128 of your return) that is tax-free in Canada because of a tax treaty, you can claim a deduction for it.
Under the Canada-United States tax treaty, you can claim on line 256 of your return a deduction equal to 15% of the U.S. Social Security benefits, including U.S. Medicare premiums, which you reported as income on line 115 of your return.
If you have been a resident of Canada and have received U.S. Social Security benefits continuously during the period starting before January 1, 1996, and ending in 2018, you can claim a deduction equal to 50% of the U.S. Social Security benefits received in 2018.
This 50% deduction also applies to you if you are receiving benefits related to a deceased person and you meet all of the following conditions:
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The deceased person was your spouse or common-law partner immediately before they died
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The deceased person had, continuously during a period starting before January 1, 1996, and ending immediately before they died, been a resident of Canada and received benefits to which paragraph 5 of Article XVIII of the Canada-United States tax treaty applied
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You have been, continuously during a period starting when the person died and ending in 2018, a resident of Canada and received such benefits
Vow of perpetual poverty
If you have taken a vow of perpetual poverty as a member of a religious order, you can claim the earned income and pension benefits you have given to the order. For more information, see Interpretation Bulletin IT-86, Vow of Perpetual Poverty.
Employees of prescribed international organizations
If in 2018 you were employed by a prescribed international organization, such as the United Nations, you can claim a deduction for the net employment income you report on your return from that organization. Net employment income is your employment income minus the related employment expenses you are claiming. If you do not know if your employer is a prescribed international organization, contact your employer.
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