Line 12100 - Interest and other investment income

Note: Line 12100 was line 121 before tax year 2019.

Interest and other investment income make up part of your total income and must be reported on your return.

Interest, foreign interest and dividend income, foreign income, foreign non-business income, and certain other income are all amounts you report on your return. They are usually shown on the following slips:

You may not receive a T5 slip if the investment income is less than $50, but you must still report this income.

You also have to report the interest on any tax refund you received in 2019, which is shown on your notice of assessment or reassessment.

Notes

Special rules apply for income from property (including money) one family member lends or transfers to another. See Loans and transfers of property and interpretation bulletins IT-510 and IT-511.

Generally, when you invest your money in your child's name, you have to report the income from those investments. However, if you deposited Canada child benefit payments into a bank account or trust in your child's name, the interest earned on those payments is included in your child's income.

For children born in 2001 or later who report certain investment income, see Split income of a child under 18.

Completing your tax return

Complete the chart for lines 12000, 12100, 12010, and 22100 on the Worksheet for the return and report on line 12100 of your return the amounts you received, minus any part of those amounts you reported in previous years. Also, report amounts credited to you but that you did not receive (such as amounts that were reinvested). Generally, you report your share of interest from a joint investment based on how much you contributed to it. 

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