ARCHIVED - 1995 General Income Tax Guide
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ARCHIVED - Line 256 - Additional deductions
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Employment with a prescribed international organization
You can claim a deduction for your net employment income from certain international organizations such as the United Nations and its Specialized Agencies, that you reported on this return. Net employment income is your employment income from these agencies minus the related employment expenses that you are claiming.
Income exempt under a tax treaty
You can deduct foreign income you included on your return that is tax-free in Canada because of a tax treaty. If you received foreign income and you do not know whether it is tax-free in Canada, contact us.
If you reported alimony or child support payments on line 128 that you received from a resident of another country, which are tax-free in Canada because of a tax treaty, you can deduct them on line 256. To find out if the alimony or child support payments you received are tax-free, contact us.
If you reported U.S. social security benefits on line 115, you can deduct 50% of these benefits on line 256, since that part is tax-free in Canada.
Note
The rules for reporting U.S. social security will change in 1996. See line 115 for details.
Vow of perpetual poverty
If you are a member of a religious order and have taken a vow of perpetual poverty, you can deduct the amount of earned income and pension benefits that you have given to the order. Attach a letter from your order or your employer stating that you have taken a vow of perpetual poverty.
- Date modified:
- 2002-02-04