Leave this area blank if you are reporting amounts in Canadian dollars.

If you cannot report amounts in Canadian dollars, identify the foreign currency according to the International Standard (ISO) 4217 called Codes for the Representation of Currencies and Funds. Enter the appropriate three-character alphabetic or numeric codes. If possible, use the alphabetic codes. For example:

AUD – Australia, dollar
DKK – Denmark, krone
EUR – European Union, euro
GBP – United Kingdom, pound
HKD – Hong Kong, dollar
JPY – Japan, yen
NZD – New Zealand, dollar
USD – United States, dollar
OTH – Other

When you report amounts in foreign currency, keep the following rules in mind:

• Do not combine different foreign currency types on a T5 slip. Report only one type of foreign currency on each slip.
• Print the name of the foreign currency on the slip (for example, U.S. DOLLARS) under generic boxes 15 and 16, for the recipient's benefit.
• If you file a paper T5 information return and leave box 27 blank, we will process the amounts on the T5 slips as Canadian dollars.
• When completing your T5 Summary, you only have to enter one total income amount, whether or not the T5 slips are made up of different currency types.