Hey @bhc20002 !

Thanks for the question. Can you help clarify what you mean by distributions? If you are just referring to capital gains, you would report these amounts in that category on your return, and not on line 12100 of your T1. 

Please let me know if I can help further, and happy filing!

Thank you Tzwart.  Distributions from the mutual funds such as annual or quarterly interest, dividends, capital gains (boxes 1a, 2a from 1099-DIV).  My understanding is all passive income (quarterly interest, dividends, capital gains) are considered foreign income.  And only sales of mutual funds shares are considered capital gains or losses, hence lower tax rates.  Is that correct?

Cheers,

Bernard