Declare on line 104 and Deduct on line 256

All of this is non taxable under tax treaty (you will not likely find the tax treaty however). You have to declare it in line 104 and the deduct it in line 256 (use the income worksheet and deduct under Employment with a prescribed international organization). Do not make the mistake I used to make by declaring it as other income line 130 which triggers an inquiry. You must have all documentation to back it up but need not attach it. Also very important you cannot file electronically if you have income from a prescribed international organization this will also trigger an automatic review. Hope this helps, Lawry Lawry Trevor-Deutsch Strathmere Associates International Limited Ottawa, Canada voice +1 613 762-7371 fax +1 613 738-1269 Internet Phone +1 613 321 7474/ 514 313 3424