3. Deduction for foreign researchers (Line 297)
Your deduction is equal to the result of the following calculation: Add the deductions you are claiming on lines 105, 205 and 207 for income entitling you to the deduction for foreign researchers. Multiply the total by the exemption rate shown in box A-14 of your RL-1 slip. Subtract the result from the amount shown in box A-10 of your RL-1 slip.