Box 13 – Interest from Canadian sources

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, or institution;
• 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;
• 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; and
• 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 accounts);
• interest paid on loans from banks, financial institutions, or other institutions whose usual business includes lending money;or
• 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.

Date modified:

2017-01-18