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Does the 'foreign employment income' field (in the 'Foreign Slip' section) refer to gross income or net?

 
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Does the 'foreign employment income' field (in the 'Foreign Slip' section) refer to gross income or net?

Gross amount.

Enter any foreign taxes paid in the field "Foreign Taxes Paid".

Note: make sure to enter the Foreign Country and the amounts have to be in Canadian dollars.

For more information: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re...