Line 12100 - Canada savings bonds (CSBs)

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

Interest on a regular interest (R) bond is paid annually until the bond matures or you cash it in. Interest on a compound interest (C) bond is not paid until you cash it in.

For both kinds of bonds, report the amount shown on the T5 slips.


There is no requirement for a T5 slip to be issued if the total amount for the year is less than $50, but you must report this income.

Completing your tax return

Report on line 12100 the total interest and investment income.

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