50, 51 and 52 Investment income
If the trust earned investment income, complete Schedule B and carry the income to lines 50, 51 and 52 in the return (see the instructions for Schedule B in section 5.2).
Actual amount of dividends from taxable Canadian corporations
On line 50, enter the actual amount of all eligible dividends and all ordinary dividends that the trust received or is deemed to have received from taxable Canadian corporations (for example, the dividends entered in boxes A1 and A2 of the RL-3 slip).
497
Other investment income from Canadian sources
On line 51, enter the total interest and other investment income from Canadian sources (such as the amounts entered in boxes D, E and H of the RL-3 slip). In the case of a succession, the interest accrued to the date of death must be reported on the deceased person's income tax return, rather than on the return filed by the succession.
Foreign investment income
On line 52, enter, in Canadian dollars, the total gross foreign investment income, that is, the amount of net income received, plus foreign income tax withheld at source. Use the exchange rate in effect at the time the income was received by or credited to the trust, or the average annual exchange rate if the income was received over the entire taxation year. For exchange rate information, consult the website of the Bank of Canada at bank-banque-canada.ca.
Enclose with the return all information slips on which such income is shown.
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