The CRA requires you to use the Bank of Canada exchange rate in effect on the day you received the income. If the amount was paid at various times in the year, you can use the average annual rate. https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re... ... View more

Income from a joint investment is reported based on how much each investor contributed.  If one spouse contributed 30% of the monies that went into the investment then that spouse will report 30% of the income. https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re... ... View more