Lines 12000 and 12100 – Investment income

 Note: Lines 12000 and 12100 were lines 120 and 121 before tax year 2019.

Report all investment income the deceased received from January 1 to the date of death.

This type of income includes dividends (lines 12000 and 12010) 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 lines 12000 and 12010 and line 12100.

Forms and publications

• Federal Income Tax and Benefit Guide
• Guide T4011, Preparing Returns for Deceased Persons
• T3 Trust Income Tax and Information Return