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• Step 3 – Net income
  • Line 20600 – Pension adjustment
  • Line 20700 – Registered pension plan (RPP) deduction
  • Line 20800 – RRSP deduction
  • Line 20805 – FHSA deduction
  • Line 21000 – Deduction for elected split-pension amount
  • Line 21200 – Annual union, professional or like dues
  • Line 21400 – Child care expenses
  • Line 21700 – Allowable business investment loss
  • Line 22100 – Carrying charges, interest expenses and other expenses
  • Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings
  • Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income
  • Line 22900 – Other employment expenses
  • Line 23200 – Other deductions
  • Line 23600 – Net income
• Step 4 – Taxable income
  • Line 24900 – Security options deductions
  • New Line 24901 – Additional security options deduction
  • Line 25000 – Other payments deduction
  • Line 25300 – Net capital losses of other years
  • New Line 25395 – Capital gains deduction for qualifying business transfer
  • Line 25600 – Additional deductions

Step 3 – Net income

⬤▲Line 20600 – Pension adjustment

Enter the pension adjustment amount as reported on your information slips.

Special situations

If you were a deemed resident of Canada in 2024 and participated in a foreign pension plan in 2024, you may have to enter an amount on line 20600 of your return. Contact the CRA for information.

If you contributed to a foreign employer-sponsored pension plan or to a social security arrangement (other than a United States (U.S.) arrangement), complete Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for Non-United States Plans or Arrangements.

If you are temporarily working in Canada and you continue to participate in a qualifying retirement plan offered by your employer in the U.S., complete Form RC267, Employee Contributions to a United States Retirement Plan for Temporary Assignments.

If you are a deemed resident of Canada travelling to work in the U.S. and contributed to a U.S. employer-sponsored retirement plan, complete Form RC268, Employee Contributions to a United States Retirement Plan for Cross-Border Commuters.

⬤▮▲Line 20700 – Registered pension plan (RPP) deduction

Generally, you can deduct the total of all amounts from box 20 of your T4 slips, box 032 of your T4A slips, and your union or RPP receipts.

See Guide T4040, RRSPs and Other Registered Plans for Retirement, to find out how much you can deduct if you contributed:

• more than $3,500 to an RPP and your information slips show a past-service amount for service before 1990
• an amount to an RPP in a previous year for a period before 1990 and you have not fully deducted that amount

⬤▮▲Line 20800 – RRSP deduction

Non-residents and non-residents electing under section 217
Certain Canadian-source amounts otherwise subject to non-resident withholding tax can be transferred to a registered retirement savings plan (RRSP), a pooled registered pension plan (PRPP), a registered pension plan (RPP), or a registered retirement income fund (RRIF) without having this tax withheld. These amounts include payments out of a RPP, a deferred profit sharing plan, a RRIF, a RRSP, a PRPP, or a retiring allowance.

The amounts must be transferred directly and you must complete Form NRTA1, Authorization for Non-Resident Tax Exemption. For more information, contact the CRA.

For more information go to RRSPs and related plans, or see Guide T4040, RRSPs and Other Registered Plans for Retirement.

⬤▮▲Line 20805 – FHSA deduction

The first home savings account (FHSA) is a registered plan to help individuals save for their first home. Contributions to an FHSA are generally deductible and qualifying withdrawals made from an FHSA to purchase a qualifying home are tax-free.

Complete Schedule 15, FHSA Contributions, Transfers and Activities, to calculate your FHSA deduction and any unused FHSA contributions available for future years. Also complete this schedule to let the CRA know that you opened an FHSA or became a successor holder in 2024.

For more information, First Home Savings Account.

⬤Line 21000 – Deduction for elected split-pension amount

Claim the amount you are transferring to your spouse or common-law partner if you both made a joint election to split your eligible pension income by completing Form T1032, Joint Election to Split Pension Income. For more information, see line 11500.

⬤▮▲Line 21200 – Annual union, professional or like dues

Claim the total of the following amounts that you paid (or that were paid for you and reported as income) in the year related to your employment:

• annual dues for membership in a trade union or an association of public servants
• professional board dues required under provincial or territorial law
• professional or malpractice liability insurance premiums or professional membership dues required to keep a professional status recognized by law
• parity or advisory committee (or similar body) dues required under provincial or territorial law

For more information, see archived Interpretation Bulletins IT-103R, Dues Paid to a Union or to a Parity or Advisory Committee, and IT-158R2, Employees' Professional Membership Dues.

⬤▮▲Line 21400 – Child care expenses

You or your spouse or common-law partner may have paid someone to look after your child so that one of you could earn employment or self-employment income, go to school, or do research. The expenses are deductible only if the child was under 16 years of age or had an impairment in physical or mental functions at some time in 2024.

For more information, see Form T778, Child Care Expenses Deduction.

Non-residents and non-residents electing under section 217
You can claim child care expenses only if you meet the conditions outlined on Form T778, Child Care Expenses Deduction, and the expenses were paid to a resident of Canada for services provided in Canada.

⬤▮▲Line 21700 – Allowable business investment loss

Non-residents and non-residents electing under section 217
A business investment loss applies to you only if the loss arises from the disposition of taxable Canadian property.

Claim the deduction for the allowable business investment loss on line 21700 of your return. Enter your gross business investment loss for Period 1 on line 21698 of your return and that for Period 2 on line 21699 of your return.

For more information, see line 21700.

⬤ Line 22100 – Carrying charges, interest expenses and other expenses

Claim the following carrying charges and interest that you paid to earn income from investments:

• fees to manage or take care of your investments (other than fees you paid for services in connection with your pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered retirement savings plan (RRSP), specified pension plan (SPP), and tax-free savings account (TFSA) and first home savings account (FHSA))
• fees for certain investment advice (see archived Interpretation Bulletin IT-238R2, Fees Paid to Investment Counsel) or for recording investment income
• reasonable fees, that have not already been deducted, to have someone prepare or assist you in filing your return if you have income from a business or property (see consolidated and archived Interpretation Bulletin IT-99R5, Legal and Accounting Fees)
• most interest you paid on money you borrowed and used to try to earn investment income, such as interest and dividends

• legal fees you incurred relating to support payments that your current or former spouse or common-law partner, or the natural parent of your child, paid or will have to pay to you

Policy loan interest
To claim interest paid during the year on a policy loan made to earn income, ask your insurer to complete Form T2210, Verification of Policy Loan Interest by the Insurer.

Refund interest
If the CRA paid interest on your income tax refund, report the interest on line 12100 of your return in the year that you received it. If the CRA then reassessed your return and you repaid any of the refund interest in 2024, you can claim, on line 22100 of your return, a deduction for the amount you repaid up to the amount you had reported as income.

You cannot deduct any of the following amounts on line 22100 of your return:

• interest you paid on money that you borrowed to contribute to an RRSP, a deferred profit-sharing plan (DPSP), a PRPP, a registered pension plan (RPP), a retirement compensation arrangement (RCA), a net income stabilization account, an SPP, a registered education savings plan (RESP), a registered disability savings plan (RDSP), a TFSA or an FHSA
• safety deposit box charges
• the interest paid on your student loans (although you may be able to claim a credit on line 31900 of your return for this amount)
• subscription fees paid for financial newspapers, magazines, or newsletters
• brokerage fees or commissions you paid when you bought or sold securities. Instead, use these costs when you calculate your capital gain or capital loss. For more information, see Guide T4037, Capital Gains, and archived Interpretation Bulletin IT-238R2, Fees Paid to Investment Counsel
• legal fees you paid to separate or divorce or to establish custody of, or visitation arrangements for, a child

If you have a tax shelter, see Other amounts you have to report on your return.

⬤ Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings

CPP and QPP rates for base contributions are different.

Your CPP or QPP contributions consist of:

• a base amount
• a first additional amount, depending on your year’s maximum pensionable earnings (YMPE)
• New a second additional amount if your pensionable earnings are more than the YMPE but not more than the year’s additional maximum pensionable earnings (YAMPE)

For 2024, the YMPE is $68,500 and the YAMPE is $73,200.

Claim the CPP or QPP contributions that you:

• have to make on self-employment and limited or non-active partnership income
• choose to make on certain employment income
• choose to make on your Revenu Québec Income Tax Return on certain employment income (see the Revenu Québec Guide to the Income Tax Return)

The amount of the contributions that you have to make, or choose to make, depends on how much you have already contributed to the CPP or QPP as an employee. These amounts are shown in boxes 16, 16A, 17, and 17A of your T4 slips.

Making additional CPP contributions

You may be able to make CPP contributions on certain income when:

• No contributions were made because, for example:
  • The tips you earned are not showing on your T4 slip
  • You have tax-exempt employment or self-employment income (as someone registered or entitled to be registered under the Indian Act) with no amount showing in boxes 16 or 16A of your T4 slips (for more information, see Indian workers and the Canada Pension Plan)
• You had more than one employer in the year and the total of your CPP contributions from all T4 slips is less than the required amount

For more information, see Making additional CPP contributions.

Calculating your deduction

If you do not have to file a return for the province of Quebec for 2024 and you contributed to:

• CPP only, complete Schedule 8, Canada Pension Plan Contributions and Overpayment (Form 5000-S8)
• QPP (or QPP and CPP), complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments

If you have to file a return for the province of Quebec for 2024 and you contributed to:

• QPP only, complete Schedule 8 (Form 5005-S8)
• CPP (or CPP and QPP), complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments

Partnerships

If you were a member of a partnership, include on Schedule 8 or Form RC381 only your share of the net profit. You cannot use self employment or partnership losses to reduce your CPP or QPP contributions paid on employment earnings.

Prorating contributions

Your CPP or QPP contributions must be prorated if one of the following situations applied in 2024:

• You were a CPP participant who turned 18 or 70 years of age or received a CPP disability pension
• You were a QPP participant who turned 18 years of age or received a QPP disability pension
• You were a CPP working beneficiary (see line 30800) who elected to stop paying CPP contributions or revoked an election made in a previous year
• You are filing a return for a person who died in 2024

Request for a refund of CPP contributions

Under the CPP, all requests for a refund of CPP over-contributions must be made no later than four years from the end of the year the overpayment occurred in.

⬤ Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income

CPP and QPP rates for base contributions are different.

Your CPP or QPP contributions consist of:

• a base amount
• a first additional amount, depending on your year’s maximum pensionable earnings (YMPE)
• New a second additional amount if your pensionable earnings are more than the YMPE but not more than the year’s additional maximum pensionable earnings (YAMPE).

For 2024, the YMPE is $68,500 and the YAMPE is $73,200.

You can claim a deduction for the enhanced contributions on CPP and QPP pensionable earnings that you made through your employment income.

Calculating your deduction

Use the total of the amounts from boxes 16, 16A, 17, and 17A of your T4 slips to complete Schedule 8, Canada Pension Plan Contributions and Overpayment, Schedule 8, Quebec Pension Plan Contributions, or Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, whichever applies, to determine the amount to enter on line 22215 of your return.

Whether you contributed to the CPP or QPP, the maximum allowable deduction is $838.00. This amount consists of a maximum first additional amount of $650.00 and a second additional amount of $188.00, based on your pensionable earnings for the year.

For more information, see Schedule 8 or Form RC381, whichever applies.

⬤▲Line 22900 – Other employment expenses

You can claim certain expenses (including goods and services tax/harmonized sales tax) that you paid to earn employment income if both of the following conditions apply:

• Your employment contract required you to pay the expenses
• You did not receive an allowance for the expenses or the allowance you received is reported as income

Repayment of salary or wages

You can claim salary or wages that you reported as income for 2024 or a previous tax year if you repaid them in 2024. This includes amounts you repaid for a period when you were entitled to receive wage-loss replacement benefits or workers' compensation benefits. However, you cannot claim more than the income you received when you did not perform the duties of your employment.

⬤ Labour mobility deduction for tradespeople

The labour mobility deduction provides eligible tradespeople and apprentices working in the construction industry with a deduction for certain temporary relocation expenses.

Eligible individuals may be able to deduct up to $4,000 in eligible expenses per year. If you are eligible to claim this deduction, complete Form T777, Statement of Employment Expenses. For more information, see Guide T4044, Employment Expenses.

Legal fees

You can claim legal fees that you paid in the year to collect or establish a right to salary or wages owed to you. The amounts claimed are not tied to the successful outcome of your case. However, the legal expenses must be incurred by you to collect or establish a right to collect an amount owed to you that, if received by you, would have to be included in your employment income.

You must reduce your claim by any amount awarded to you for those fees or any reimbursement you received for your legal expenses.

Employees profit sharing plan (EPSP)

You may be eligible to claim the excess EPSP amount contributed on your behalf to an EPSP as a deduction. To calculate your deduction, complete Form RC359, Tax on Excess Employees Profit Sharing Plan Amounts.

How to claim these amounts

Complete Form T777, Statement of Employment Expenses, to provide the details of your deductions and calculate your expenses (except those related to an EPSP). Guide T4044, Employment Expenses, includes Form T777 and other forms you need. Guide T4044 also explains the conditions that apply when you claim these expenses.

⬤▮▲Line 23200 – Other deductions

Claim the allowable amounts not deducted anywhere else on your return. Specify the deduction you are claiming in the space provided on the return. Attach a note to your paper return if you are claiming more than one type of deduction, deducting more than one amount or to explain your deductions in more detail.

Federal, provincial and territorial COVID-19 benefit repayments made in 2024 can be claimed as a deduction on line 23200 of your 2024 return.

To claim deductions, losses or credits from tax shelter investments, see your T5003 or T5013 slips and complete Form T5004, Claim for Tax Shelter Loss or Deduction.

You can claim the following amounts on line 23200 of your return:

• repayment of amounts included in income
• legal fees
• other deductible amounts

Repayment of amounts included in income

Income (other than salary and wages)

If you repaid amounts in 2024 that you received and reported as income (other than salary or wages) for 2024 or a previous tax year, you can claim most of these amounts on line 23200 of your 2024 return. However, if a court order made you repay support payments that you reported on line 12800 of your return, claim the repayment amount on line 22000 of your return.

Repayment of certain pension and government assistance amounts

For 2019 and later tax years, repayment of certain overpaid pension benefits and government assistance can be claimed in the year that the benefits were included in income to the extent that the repaid amount is more than your income in the year of repayment and is not otherwise deducted from your taxable income.

In general, this applies to an overpayment of pension benefits, a retiring allowance, a death benefit, an employment insurance benefit, a prescribed benefit under a government assistance program, a parental insurance benefit or financial assistance provided by a government or government agency in Canada or by an organization, for 2019 and later tax years.

Employment insurance (EI) benefits

You may have received more benefits than you were entitled to and have already repaid them. If the payer of your benefits reduced your EI benefits after discovering the mistake, your T4E slip will show only the net amount you received so you cannot claim a deduction.

If you repaid excess benefits that you received directly to the payer of your benefits, box 30 of your T4E slip will show the amount that you repaid. Include this amount on line 23200 of your return.

Scholarships, fellowships, bursaries and artists’ project grants

If you repaid a scholarship, fellowship, bursary or artists’ project grant amount in 2024 that you received in 2024 or a previous tax year, you can claim for repayment the part of the amount that you reported as income on line 13010 of your return.

Old age security (OAS) pension

If you had an amount recovered from your gross OAS pension in 2024 (shown in a letter or box 20 of your T4A(OAS) slip) because of an overpayment you received before 2024, you can claim a deduction on line 23200 of your return for the amount you repaid.

CPP, QPP, RPP or PRPP

If you repaid an amount in 2024 that you received from CPP, QPP, RPP or PRPP and reported as income in 2024 or a previous tax year, you can claim the amount on line 23200 of your return.

If the repayment was for RPP income:

• the deductible repayment includes related interest
• the repayment must either be an amount:
  • that may reasonably be considered to have been paid from the RPP in error
  • that was previously paid from the RPP but you were determined to be ineligible

RDSP or RESP

If you repaid an amount in 2024 that you received from an RDSP or RESP and reported as income in 2024 or a previous tax year, you can claim the repayment amount on line 23200 of your return.

The initial taxable RDSP income received would have been reported on line 12500 from amounts reported in box 131 of a T4A slip. The initial taxable RESP income received would have been reported on line 13000 from amounts shown in box 040 or 042 of a T4A slip.

Rollover of amounts to an RDSP

You may be entitled to a deduction if you make a rollover to an RDSP of any of the following amounts:

• designated benefits from a RRIF shown in box 22 of your T4RIF slip
• refund of RRSP premiums shown in box 28 of your T4RSP slip;
• RPP or PRPP amount shown in box 194 of your T4A slip
• SPP amount shown in box 18 of your T4A slip.

Attach Form RC4625, Rollover to a Registered Disability Savings Plan (RDSP) Under Paragraph 60(m), or a letter from the RDSP issuer to your paper return.

Life insurance policy loan repayment

If you included a gain from a policy loan under a life insurance policy in your income for the current or a previous tax year, you can claim a deduction for the repayment made in the current tax year. The amount you can deduct in the current year cannot be more than the amount of the gain included in your income for the current or previous tax year minus the amount of any repayments of the policy loan that were deductible by you in previous tax years.

Shareholder’s loan

If the repayment is not part of a series of loans and repayments, you can claim a deduction if you previously reported an amount from box 117 of your T4A slip and the repayment was made in 2024.

If the repayment is part of a series of loans and repayments, you can deduct the amount of the net decrease in the shareholder’s debt balance for the year.

Other types of income

You can claim a deduction for an amount you repaid in 2024 that you received:

• as a retiring allowance and initially reported on line 13000 of your return
• as a research grant and initially reported on line 10400 of your return

Legal fees

You can claim the following expenses:

• fees including any related accounting fees that you paid:
  • for advice or assistance to respond to the CRA when the CRA reviewed your income, deductions, or credits for a year
  • to object to or appeal an assessment or decision under the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan, or the Quebec Pension Plan
• fees that you paid to collect (or establish a right to) a retiring allowance or pension benefit. You can claim only up to the retiring allowance or pension income you received in the year minus any part of these amounts transferred to a registered retirement savings plan (RRSP) or registered pension plan (RPP). You can carry forward the legal fees you cannot claim in the year for up to seven years
• certain fees you incurred to try to make child support payments non-taxable

You must reduce your claim by any award or reimbursement you received for these expenses. If you are awarded the cost of your deductible legal fees in a future year, report that amount as income for that year.

For more information about other legal fees you may deduct, see consolidated and archived Interpretation Bulletin IT-99R5, Legal and Accounting Fees.

Other deductible amounts

Following are examples of other deductible amounts that you can claim:

• income subject to tax on split income (complete Form T1206, Tax on Split Income)

• certain unused RRSP, pooled registered pension plan (PRPP), or specified pension plan (SPP) contributions that were refunded to you or your spouse or common-law partner in 2024 (attach to your return an approved Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP or SPP contributions from your RRSP, PRPP, or SPP or a completed Form T746, Calculating Your Deduction for Refund of Unused RRSP, PRPP, and SPP Contributions)
• the excess part of a direct transfer of a lump-sum payment from your RPP, PRPP, and SPP to an RRSP or a registered retirement income fund (RRIF) that you withdrew and are including on line 12900 or line 13000 of your 2024 return (complete Form T1043, Deduction for Excess Registered Pension Plan Transfers You Withdrew From an RRSP, PRPP, SPP or RRIF)
• designated benefits from a RRIF (box 22 of your T4RIF slips), a refund of RRSP premiums (box 28 of your T4RSP slips), an RPP or PRPP amount (box 194 of your T4A slips), or an SPP amount (box 018 of your T4A slips), if you rolled over an amount to an RDSP (these amounts may also be shown on NR4 slips; for more information about RDSPs, go to What is a registered disability savings plan (RDSP) or see Guide T4040, RRSPs and Other Registered Plans for Retirement, and Guide RC4460, Registered Disability Savings Plan
• security for a loan if a property in an FHSA is no longer being pledged as security (amount in brackets from box 28 of your T4FHSA slip, if any)

⬤▮▲Line 23600 – Net income

Non-residents and non-residents electing under section 217

If the amount that you calculate for line 23600 of your return is negative, you may have a non-capital loss. Contact the CRA for the special rules for loss carrybacks that may apply to you.

Step 4 – Taxable income

⬤▲Line 24900 - Security options deductions

If you disposed of securities where you had previously deferred the taxable benefit (see line 10100), complete Form T1212, Statement of Deferred Security Options Benefits.

You may be able to claim a deduction for donating securities that you acquired through your employer's security options plan. For more information, see "Gifts of securities acquired under a security plan" in Guide P113, Gifts and Income Tax.

New! ⬤▲ Line 24901 - Additional security options deduction

The additional security options deduction may increase the security options deduction from 1/3 (33.3333%) to 1/2 (50%) on the taxable benefit for security options included in income after June 24, 2024, that are not already fully deducted at line 24900 of your return.

If the securities have been gifted, the taxable benefit may be fully deducted at line 24900 of your return. For more information, see the Federal Worksheet for Non-Residents and Deemed Residents of Canada.

⬤ Line 25000 – Other payments deduction

If you reported net federal supplements on line 14600 of your return, you may not be entitled to claim the whole amount from line 14700 of your return. If so, complete the chart for line 25000 using your Federal Worksheet for Non-Residents and Deemed Residents of Canada.

If the result of your calculation is more than $90,997, go to line 25000 and use the calculation chart for line 25000 to find out how much you can deduct. Otherwise, enter the amount from line 14700 of your return on line 25000 of your return.

⬤▮▲Line 25300 – Net capital losses of other years

Deemed residents

You can claim, within certain limits, your net capital losses from previous years that you have not already claimed.

Your available losses are shown on your 2023 notice of assessment or reassessment.

The amount of net capital losses of other years that you can claim against your 2024 taxable capital gains depends on your 2024 inclusion rate and the inclusion rate that was in effect when the loss was incurred. Also, the way you apply these losses may differ if you incurred them before May 23, 1985. For more information, see Guide T4037, Capital Gains.

Non-residents and non-residents electing under section 217

Contact the CRA for the special rules that apply to you.

New! ⬤ Line 25395 – Capital gains deduction for qualifying business transfer

If you have a capital gain from a qualifying business transfer, you may be eligible for a capital gains deduction.

For more information, see Guide T4037, Capital Gains, and Form T2048, Capital Gains Deduction for Qualifying Business Transfer.

⬤▮▲Line 25600 – Additional deductions

Specify the deduction you are claiming in the space provided on your return. Attach a note to your paper return if you are claiming more than one type of deduction, deducting more than one amount or to explain your deductions in more detail.

Exempt foreign income

Deemed residents

You can claim a deduction if you reported foreign income on your return that is tax-free in Canada because of a tax treaty.

Under the Canada-United States (U.S.) tax treaty, you can claim a deduction equal to 15% of the U.S. Social Security benefits, including U.S. Medicare premiums paid on your behalf, that you reported as income on line 11500 of your return.

If you have been a resident of Canada receiving U.S. Social Security benefits continuously during the period starting before January 1, 1996, and ending in 2024, you can claim a deduction equal to 50% of the U.S. Social Security benefits received in 2024. This 50% deduction also applies if you are receiving benefits related to a deceased person and you meet all of the following conditions:

• The deceased person was your spouse or common-law partner immediately before they died
• The deceased person had been a resident of Canada receiving benefits (to which paragraph 5 of Article XVIII of the Canada-United States tax treaty applied) continuously during a period starting before January 1, 1996, and ending immediately before they died
• You have been a resident of Canada receiving benefits continuously during a period starting when the person died and ending in 2024

Non-residents and non-residents electing under section 217

You can claim a deduction for Canadian-source income you reported on your return if it is tax-free in Canada because of a tax treaty. If you do not know whether any part of the foreign income is tax-free, contact the CRA.

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 archived Interpretation Bulletin IT-86R, Vow of Perpetual Poverty.

Employees of prescribed international organizations

If, in 2024, 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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