Use the Bank of Canada exchange rate that was in effect on the day you received the income or, if the amount was paid at various times throughout the year, you can use the average annual rate.http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/104/frgn-eng.html?=slnk