Line 12100: Interest and other investment income

Interest and other investment income can include bank interest, Guaranteed Income Certificates (GICs), treasury bills, Canada Savings Bonds, or foreign interest & dividends. Line 12100 also includes any interest paid by CRA on last year’s tax refund and earnings on certain types of life insurance policies.

Line 12100 amounts transfer from a number of places in your return:

Boxes 13, 14, 15, and 30 from your T5 slips
Box 25 from your T3 slips
Boxes 128 and 135 from your T5013
Information from your T5008 (for investment income only such as the disposition of a mature Treasury bill)

To review and confirm the source amounts for interest and other investment income from your T-slips:

Select X in the upper-right corner to close the Help window.
In the upper-right corner of your screen, select Find.
In the Find window, type T-Slips.
Select T-Slips from the list, and select Go.

Line 12100 may also contain bank interest under $50 (not on a T slip), CRA interest amounts, and some foreign interest income.

To review and confirm the source amounts for interest and other investment income not on a T-slip:

Select X in the upper-right corner to close the Help window.
In the upper-right corner of your screen, select Find.
In the Find window, type Interest on Bank Accounts.
Select Interest on Bank Accounts from the list, and select Go.

Note: If you have chosen to split interest and other investment income with your spouse, line 12100 will reflect the split amount, not the full amount.