Box 27 is to identify Foreign currency.

As per CRA, foreign income and foreign taxes must be converted to Canadian dollars. Use the Bank of Canada exchange rate in effect on the day these amounts arise. If you received a monthly pension or multiple payments at different times during the year, use the average annual exchange rate. The average monthly rate and the daily rate are available by going to Bank of Canada. 

In general, the foreign currency amount should be converted using the Bank of Canada exchange rate in effect on the day that the amount arises.

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