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:

• Slip T5, Statement of Investment Income
• Slip T3, Statement of Trust Income Allocations and Designations
• Form T5013, Statement of Partnership Income

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.

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. 

Forms and publications

• Income Tax Package – Guide, return, and schedules
• Federal Worksheet
• Interpretation Bulletin IT-510 ARCHIVED, Transfers and Loans of Property Made After May 22, 1985 to a Related Minor
• Interpretation Bulletin IT-511R ARCHIVED, Interspousal and Certain Other Transfers and Loans of Property

Related topics

• Line 22100 – Carrying charges, interest expenses and other expenses
• Line 40500 – Federal foreign tax credit