{"id":1338,"date":"2025-12-28T00:39:23","date_gmt":"2025-12-28T00:39:23","guid":{"rendered":"https:\/\/canada.truenorthtaxes.ca\/?p=1338"},"modified":"2025-12-28T00:39:23","modified_gmt":"2025-12-28T00:39:23","slug":"line-12100-tax-return","status":"publish","type":"post","link":"https:\/\/truenorthbenefits.ca\/taxes\/line-12100-tax-return\/","title":{"rendered":"Line 12100 Tax Return"},"content":{"rendered":"\n<style>\n:root {\n    --primary-color: #4F46E5;\n    --secondary-color: #10B981;\n    --text-dark: #1F2937;\n    --text-light: #6B7280;\n    --bg-light: #F9FAFB;\n    --border-color: #E5E7EB;\n    --success-color: #059669;\n    --warning-color: #F59E0B;\n}\n\n.vftc-wrapper {\n    font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, 'Helvetica Neue', Arial, sans-serif;\n    max-width: 1200px;\n    margin: 0 auto;\n    padding: 20px;\n    color: var(--text-dark);\n}\n\n.vftc-hero {\n    text-align: center;\n    padding: 40px 20px;\n    background: #4F46E5;\n    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12px rgba(0, 0, 0, 0.2);\n}\n\n@media (max-width: 768px) {\n    .vftc-hero h1 {\n        font-size: 1.8em;\n    }\n    \n    .vftc-content {\n        padding: 24px;\n    }\n    \n    .vftc-features-grid {\n        grid-template-columns: 1fr;\n    }\n}\n<\/style>\n\n<div class=\"vftc-wrapper\">\n    <div class=\"vftc-hero\">\n        <h1>Line 12100 Tax Return Canada 2026<\/h1>\n        <p>Everything you need to know about reporting interest and other investment income on your Canadian tax return<\/p>\n    <\/div>\n\n    <div class=\"vftc-content\">\n        <p>Got a T5 slip sitting on your desk? Or maybe you earned $37 in bank interest that didn&#8217;t even generate a slip? Either way, line 12100 is where that money gets reported on your tax return. It&#8217;s one of those lines most Canadians encounter at some point \u2014 whether you&#8217;ve got a high-interest savings account, GICs maturing, or just the spare change of interest the CRA paid you on last year&#8217;s refund. Let&#8217;s break down exactly what goes here and why it matters, eh?<\/p>\n\n        <div class=\"vftc-highlight-box\">\n            <h3>\u26a1 Quick Answer<\/h3>\n            <p><strong>Line 12100 is where you report interest and other investment income<\/strong> from sources like savings accounts, GICs, bonds, treasury bills, and foreign interest. This includes ANY amount earned \u2014 even if it&#8217;s under $50 and you didn&#8217;t receive a T5 slip. You also report CRA refund interest shown on your <a href=\"https:\/\/truenorthbenefits.ca\/taxes\/notice-of-assessment\/\" style=\"color: var(--primary-color); text-decoration: none; font-weight: 600;\">Notice of Assessment<\/a>. This income is fully taxable at your marginal tax rate.<\/p>\n        <\/div>\n\n        <h2>\n            <div class=\"vftc-icon\">\n                <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                    <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M12 8c-1.657 0-3 .895-3 2s1.343 2 3 2 3 .895 3 2-1.343 2-3 2m0-8c1.11 0 2.08.402 2.599 1M12 8V7m0 1v8m0 0v1m0-1c-1.11 0-2.08-.402-2.599-1M21 12a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path>\n                <\/svg>\n            <\/div>\n            What Exactly Goes on Line 12100?\n        <\/h2>\n        \n        <p>Line 12100 is designated for interest and other investment income \u2014 basically, money your money made while sitting around. This is different from dividends from Canadian corporations (which go on line 12000) and capital gains (line 12700). Think of line 12100 as the catch-all for interest-bearing investments and certain other investment earnings.<\/p>\n\n        <div class=\"vftc-features-grid\">\n            <div class=\"vftc-feature-card\">\n                <div class=\"vftc-feature-icon\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M3 10h18M7 15h1m4 0h1m-7 4h12a3 3 0 003-3V8a3 3 0 00-3-3H6a3 3 0 00-3 3v8a3 3 0 003 3z\"><\/path>\n                    <\/svg>\n                <\/div>\n                <h4>Bank Account Interest<\/h4>\n                <p>Interest from savings accounts, chequing accounts, high-interest accounts, and any other bank deposits. Even that $12 from your everyday account counts.<\/p>\n            <\/div>\n\n            <div class=\"vftc-feature-card\">\n                <div class=\"vftc-feature-icon\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 12h6m-6 4h6m2 5H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z\"><\/path>\n                    <\/svg>\n                <\/div>\n                <h4>GICs &#038; Bonds<\/h4>\n                <p>Interest from Guaranteed Investment Certificates, Canada Savings Bonds, term deposits, and treasury bills at maturity.<\/p>\n            <\/div>\n\n            <div class=\"vftc-feature-card\">\n                <div class=\"vftc-feature-icon\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M3.055 11H5a2 2 0 012 2v1a2 2 0 002 2 2 2 0 012 2v2.945M8 3.935V5.5A2.5 2.5 0 0010.5 8h.5a2 2 0 012 2 2 2 0 104 0 2 2 0 012-2h1.064M15 20.488V18a2 2 0 012-2h3.064M21 12a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path>\n                    <\/svg>\n                <\/div>\n                <h4>Foreign Interest &#038; Dividends<\/h4>\n                <p>Interest and dividends from foreign sources (convert to Canadian dollars using Bank of Canada exchange rates). Foreign dividends don&#8217;t qualify for the dividend tax credit.<\/p>\n            <\/div>\n\n            <div class=\"vftc-feature-card\">\n                <div class=\"vftc-feature-icon\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 7h6m0 10v-3m-3 3h.01M9 17h.01M9 14h.01M12 14h.01M15 11h.01M12 11h.01M9 11h.01M7 21h10a2 2 0 002-2V5a2 2 0 00-2-2H7a2 2 0 00-2 2v14a2 2 0 002 2z\"><\/path>\n                    <\/svg>\n                <\/div>\n                <h4>CRA Refund Interest<\/h4>\n                <p>Interest the CRA paid you on a tax refund (shown on your Notice of Assessment). Often overlooked but absolutely must be reported.<\/p>\n            <\/div>\n\n            <div class=\"vftc-feature-card\">\n                <div class=\"vftc-feature-icon\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M12 8v4l3 3m6-3a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path>\n                    <\/svg>\n                <\/div>\n                <h4>Life Insurance Earnings<\/h4>\n                <p>Accumulated earnings on certain life insurance policies (your insurance company will send you a T5 if this applies).<\/p>\n            <\/div>\n\n            <div class=\"vftc-feature-card\">\n                <div class=\"vftc-feature-icon\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 11H5m14 0a2 2 0 012 2v6a2 2 0 01-2 2H5a2 2 0 01-2-2v-6a2 2 0 012-2m14 0V9a2 2 0 00-2-2M5 11V9a2 2 0 012-2m0 0V5a2 2 0 012-2h6a2 2 0 012 2v2M7 7h10\"><\/path>\n                    <\/svg>\n                <\/div>\n                <h4>Royalties<\/h4>\n                <p>Royalty payments from works or inventions you created. Other types of royalties may go on different lines depending on the source.<\/p>\n            <\/div>\n        <\/div>\n\n        <h2>\n            <div class=\"vftc-icon\">\n                <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                    <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M12 9v2m0 4h.01m-6.938 4h13.856c1.54 0 2.502-1.667 1.732-2.5L13.732 4c-.77-.833-1.964-.833-2.732 0L3.732 16.5c-.77.833.192 2.5 1.732 2.5z\"><\/path>\n                <\/svg>\n            <\/div>\n            The Under-$50 Rule (And Why It Still Matters)\n        <\/h2>\n\n        <p>Here&#8217;s a trap many Canadians fall into: financial institutions aren&#8217;t required to issue T5 slips for interest under $50. So if your savings account earned $37 in interest, you won&#8217;t get a slip. But \u2014 and this is crucial \u2014 <strong>you still must report that income on line 12100<\/strong>. The CRA doesn&#8217;t care that your bank didn&#8217;t bother with the paperwork; that $37 is taxable income.<\/p>\n\n        <p>Check your December bank statements or year-end summaries to find these amounts. Most online banking platforms show annual interest earned even if it&#8217;s under the T5 threshold. Don&#8217;t skip this step thinking &#8220;it&#8217;s only a few bucks&#8221; \u2014 technically, you&#8217;re required to report every dollar, and the CRA&#8217;s matching systems are getting increasingly sophisticated.<\/p>\n\n        <h2>\n            <div class=\"vftc-icon\">\n                <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                    <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M8 7V3m8 4V3m-9 8h10M5 21h14a2 2 0 002-2V7a2 2 0 00-2-2H5a2 2 0 00-2 2v12a2 2 0 002 2z\"><\/path>\n                <\/svg>\n            <\/div>\n            When You Report: Investment Years vs. Calendar Years\n        <\/h2>\n\n        <p>For most investments made in 1990 or later, you report interest annually based on &#8220;investment years,&#8221; not calendar years. This can get confusing. If you bought a 3-year GIC on July 1, 2023, you report the interest from July 1, 2023 to June 30, 2024 on your 2024 tax return \u2014 even though you haven&#8217;t actually received the money yet. Then you report July 1, 2024 to June 30, 2025 on your 2025 return.<\/p>\n\n        <p>Your T5 slip should show the correct amount to report for the tax year, calculated by your financial institution. If the numbers look weird compared to what you expected, that&#8217;s likely why \u2014 they&#8217;re reporting accrued interest for the investment year, not what actually hit your account in the calendar year.<\/p>\n\n        <div class=\"vftc-cta-box\">\n            <h3>Calculate Your Tax Impact<\/h3>\n            <p>See how your investment income affects your total taxes with our calculator<\/p>\n            <a href=\"https:\/\/truenorthbenefits.ca\/taxes\/income-tax-calculator\/\" class=\"vftc-cta-button\">Estimate Your 2025 Taxes<\/a>\n        <\/div>\n\n        <h2>\n            <div class=\"vftc-icon\">\n                <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                    <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M17 20h5v-2a3 3 0 00-5.356-1.857M17 20H7m10 0v-2c0-.656-.126-1.283-.356-1.857M7 20H2v-2a3 3 0 015.356-1.857M7 20v-2c0-.656.126-1.283.356-1.857m0 0a5.002 5.002 0 019.288 0M15 7a3 3 0 11-6 0 3 3 0 016 0zm6 3a2 2 0 11-4 0 2 2 0 014 0zM7 10a2 2 0 11-4 0 2 2 0 014 0z\"><\/path>\n                <\/svg>\n            <\/div>\n            Joint Accounts and Attribution Rules\n        <\/h2>\n\n        <p>Joint savings account with your spouse? You generally report your share of the interest based on how much you contributed to the account. If you each put in 50%, you each report 50% of the interest. But there&#8217;s complexity when money is transferred or loaned between family members \u2014 income attribution rules can apply.<\/p>\n\n        <p>Here&#8217;s the big one: if you invest money in your child&#8217;s name, YOU typically have to report the investment income on your return, not theirs. The exception? Interest earned on Canada Child Benefit payments deposited in your child&#8217;s name \u2014 that income belongs to the child. These attribution rules exist to prevent income splitting, and the CRA takes them seriously.<\/p>\n\n        <h2>\n            <div class=\"vftc-icon\">\n                <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                    <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 19v-6a2 2 0 00-2-2H5a2 2 0 00-2 2v6a2 2 0 002 2h2a2 2 0 002-2zm0 0V9a2 2 0 012-2h2a2 2 0 012 2v10m-6 0a2 2 0 002 2h2a2 2 0 002-2m0 0V5a2 2 0 012-2h2a2 2 0 012 2v14a2 2 0 01-2 2h-2a2 2 0 01-2-2z\"><\/path>\n                <\/svg>\n            <\/div>\n            How Line 12100 Affects Your Taxes\n        <\/h2>\n\n        <p>Unlike Canadian dividends which get the dividend tax credit, interest income reported on line 12100 is taxed at your full marginal tax rate. If you&#8217;re in the 30% <a href=\"https:\/\/truenorthbenefits.ca\/taxes\/tax-brackets-canada\/\" style=\"color: var(--primary-color); text-decoration: none; font-weight: 600;\">tax bracket<\/a>, you&#8217;ll pay $30 in tax on every $100 of interest earned. This is why high-interest savings accounts in registered accounts (TFSAs, RRSPs) are so attractive \u2014 the interest grows tax-free or tax-deferred.<\/p>\n\n        <p>Your line 12100 amount also flows into your total income calculation (line 15000), which eventually affects your <a href=\"https:\/\/truenorthbenefits.ca\/taxes\/line-23400-tax-return\/\" style=\"color: var(--primary-color); text-decoration: none; font-weight: 600;\">net income (line 23400)<\/a> and impacts income-tested benefits. For retirees, significant interest income can trigger OAS clawbacks if it pushes total income over the threshold. This makes tax-efficient investing crucial as you approach retirement age.<\/p>\n\n        <p>Understanding your <a href=\"https:\/\/truenorthbenefits.ca\/taxes\/tax-residency-rules\/\" style=\"color: var(--primary-color); text-decoration: none; font-weight: 600;\">tax residency status<\/a> is also important when reporting foreign interest \u2014 non-residents have different reporting requirements and may face withholding taxes at source.<\/p>\n    <\/div>\n\n    <div class=\"vftc-faq-section\">\n        <h2>Frequently Asked Questions<\/h2>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                Do I really need to report interest under $50 if I didn&#8217;t get a T5 slip?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Yes. Financial institutions aren&#8217;t required to issue T5 slips for amounts under $50, but you&#8217;re still legally required to report that income on line 12100. Check your bank statements for year-end interest totals and report them even without a slip.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                Where do I find CRA refund interest to report on line 12100?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Check your Notice of Assessment or reassessment from the CRA. Any interest they paid you along with a tax refund will be clearly shown on that document. This amount must be reported as income on line 12100 of the following year&#8217;s return.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                Do I report interest from my TFSA or RRSP on line 12100?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                No. Interest earned inside TFSAs, RRSPs, RRIFs, and other registered accounts is not reported on line 12100 or anywhere else on your tax return. That&#8217;s the entire point of registered accounts \u2014 the income grows tax-free or tax-deferred. Line 12100 is only for interest from non-registered investments.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                How do I report foreign interest in Canadian dollars?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Use the Bank of Canada exchange rate in effect on the day you received the income. If you received interest throughout the year, you can use an appropriate average rate. Report the Canadian dollar equivalent on line 12100, and if foreign tax was withheld, you may be able to claim a foreign tax credit on line 40500.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                What&#8217;s the difference between line 12100 and line 12000?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Line 12000 is for dividends from taxable Canadian corporations (which qualify for the dividend tax credit). Line 12100 is for interest and other investment income (which doesn&#8217;t get the credit). Canadian dividends get preferential tax treatment, while interest is taxed at your full marginal rate.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                Can I deduct fees I paid to earn investment income?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Investment management fees for non-registered accounts are generally not deductible for tax years 2022 and later due to changes in tax rules. However, interest paid on money borrowed to earn investment income may still be deductible on line 22100. Check with a tax professional for your specific situation.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                What happens if I disposed of a treasury bill before maturity?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                If you sold a treasury bill before maturity, you may have both interest income (reported on line 12100) and a capital gain or loss (reported on line 12700). The interest portion is the difference between your purchase price and what it would have been worth at maturity based on the yield. Consult Guide T4037 or your T5008 slip for details.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                How does income splitting affect line 12100 reporting?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                If you&#8217;ve chosen to split interest and investment income with your spouse or common-law partner for pension income splitting purposes, line 12100 will show your split amount, not the full original amount. Tax software typically handles this calculation automatically when you indicate pension income splitting on your return.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                Why is my T5 slip different from the interest I actually received?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                For investments made in 1990 or later, you report interest based on &#8220;investment years&#8221; (anniversary of purchase) rather than calendar years. Your T5 shows accrued interest for the investment year ending in the tax year, which may not match the cash you received. Trust the T5 amount \u2014 your financial institution calculated it according to CRA rules.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                What if I invested money in my child&#8217;s name?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Generally, YOU must report the investment income on your return due to income attribution rules, not your child. The exception is interest earned on Canada Child Benefit payments deposited in your child&#8217;s name \u2014 that income must be reported on the child&#8217;s return. Attribution rules prevent income splitting and apply to transfers of property to minor children or spouses.\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div>\n\n<script>\ndocument.addEventListener('DOMContentLoaded', function() {\n    const faqItems = document.querySelectorAll('.vftc-faq-item');\n    \n    faqItems.forEach(item => {\n        item.addEventListener('click', function() {\n            const isActive = this.classList.contains('active');\n            \n            \/\/ Close all items\n            faqItems.forEach(i => i.classList.remove('active'));\n            \n            \/\/ Open clicked item if it wasn't active\n            if (!isActive) {\n                this.classList.add('active');\n            }\n        });\n    });\n});\n<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Line 12100 Tax Return Canada 2026 Everything you need to know about reporting interest and other investment income on your Canadian tax return Got a T5 slip sitting on your desk? Or maybe you earned $37 in bank interest that didn&#8217;t even generate a slip? Either way, line 12100 is where that money gets reported [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-1338","post","type-post","status-publish","format-standard","hentry","category-info-pages"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":8}},"_links":{"self":[{"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/posts\/1338","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/comments?post=1338"}],"version-history":[{"count":0,"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/posts\/1338\/revisions"}],"wp:attachment":[{"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/media?parent=1338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/categories?post=1338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/tags?post=1338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}