Line 12100 - Earnings on a life insurance policy
Note: Line 12100 was line 121 before tax year 2019.
Report the earnings that have accumulated on certain life insurance policies in the same way as you do for other investments. Your insurance company will send you a T5 slip. For policies bought before 1990, you can choose to report accumulated earnings every year by telling your insurer in writing.
Completing your tax return
Report on line 12100 your interest from life insurance policies shown on your T5 slips.
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