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Where to claim a tax deduction for bank interest reported but not yet paid?

 
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Where to claim a tax deduction for bank interest reported but not yet paid?

Accrued interest may have to be reported on an annual basis if the interest earned is considered to be from an "investment contract" (even if the interest is not actually receivable until a future year).

See the definition of an "investment contract" here:

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/completing-slips-summaries/fi...