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 that 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 2021 as shown on your notice of assessment or reassessment.

Notes

Special rules apply for income from property (including money) that one family member lends or transfers to another. For more information, see Other amounts you have to report on your return.

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 must be included in your child's income.

For children born in 2004 or later who report certain investment income, see Federal tax on split income.

Completing your tax return

Complete the chart for line 12100 using your Federal Worksheet and enter the result on line 12100 of your return.

Generally, you report your share of interest from a joint investment based on how much you contributed to it. 

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