Lines 12000 and 12100 - Investment income

Report all investment income the deceased received from January 1 to the date of death. This type of income includes dividends (line 12000) and interest (line 12100).

Also include the following:

  • amounts earned from January 1 to the date of death that have not been paid
  • amounts earned from term deposits, guaranteed investment certificates (GICs), and other similar investments from the last time these amounts were paid to the date of death
  • bond interest earned from the last time it was paid to the date of death, if the deceased did not report it in a previous year
  • compound bond interest that accumulated to the date of death, if the deceased did not report it in a previous year

You can report some types of investment income as rights or things. For details, see Return for rights or things. Report interest that accumulates after the date of death on a T3 Trust Income Tax and Information Return.

For more information on Investment income, see line 12000 and line 12100.

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