Thanks for your answer but it doesn't really answer my question which asked whether the 2 entries for box 135 (one labelled BMU and the other labelled USA) were in USA or Canadian currency. Presumably the other entries on the form are in Canadian currency so I would be surprised if the 2 entries for box 135 were in USA currency. If everything is in Canadian currency, why not just aggregate the 2 amounts which is what my wife's tax accountant suggested. I don't think the CRA would care where the income came from but it would want to ensure that all entries on the T! were either in Canadian currency to begin with or converted to Canadian currency at some point. I aggregated the 2 amounts based on the advice of the tax accountant and the CRA haven't complained so far.
