Enter the following amounts, as long as you did not previously report them:

• interest on a fully registered bond or debenture
• interest on money loaned to or on deposit with, or interest on any kind of property placed with, a corporation, association, organization, institution, partnership, or trust
• interest on an account with an investment dealer or broker
• interest an insurer paid in connection with an insurance policy or annuity contract
• interest on an amount owing as compensation for property that has been expropriated
• the interest part of Blended payments unless paid by an individual or if paid by a corporation, association, organization, institution, partnership, or trust
• dividends paid or payable by a credit union to a member who has a share in the credit union, if the share is not listed on a prescribed stock exchange
• taxable dividends, other than capital gains dividends, that a mortgage investment corporation paid to any of its shareholders

Do not include:

• interest from a source outside Canada (see Box 15 – Foreign income)
• the interest part of a blended payment made by an individual
• interest one individual pays to another, such as interest paid on a private mortgage (this does not include investment dealers or brokers making payments for client program accounts)
• interest paid on loans from banks, financial institutions, or other institutions whose usual business includes lending money
• the accrued income from an annuity described under former paragraph 56(1)(d.1), or accrued income of certain life insurance policies (see Box 19 – Accrued income: Annuities )

For more information on accrued interest on investment contracts, see Accrued interest. For more information on unclaimed interest, see Unclaimed amounts.