The Brookfield Infrastructure T5013 has 2 entries for box 135, one labelled BMU for Bermuda, and one labelled USA. Are these entries in USA or Canadian currency?

[mirvine1]

Hi @aplackett 
Thanks for your question. Enter all the data including source country code and Box 135 foreign income from this USA into the T5013 slip.  Add a seperate T5013 slip for BMU and only enter the Box135 and BMU country code amount on this second T5013.  (ie you have to enter two T5013 slips if you have to report Box 135 income from two countries. The amounts will then properly fill T2209 giving you the proper breakdown of foreign income by country. 

[aplackett]

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.