Margin draws and deductible carry run off the same loan book and the same rates.
Investment debt
$0
Deductible side · line 22100
Personal debt
$0
Not deductible, tracked anyway
Rate moved mid-term? Post it under Rates — history keeps the old rate and only the days after the change re-price. The year picks which prints and slips stack under the borrow for the carry and 22100 math.
Running the mortgage conversion? That lives at The Smith Manoeuvre, sharing these same rates. CRA paperwork and the interest schedule live at The Accountant.
Mixed-use margin. Only investment-borrow interest hits 22100. Personal borrow is tracked but not deductible. Not tax advice.
Save a T4 or other income slip for this year to read your stacked bracket.
Loan used
$0.00
Set a credit limit to see room left
Still available
—
No limit on file
Invest loan
$0.00
Drawn $0.00 · paid $0.00
Personal loan
$0.00
Drawn $0.00 · paid $0.00
22100 tally YTD
$0.00
Paid in 2026 · accrued $0.00 (not claimable until paid)
Personal interest YTD
$0.00
Not on 22100 · paid in 2026 $0.00
Put your approved credit limit in above to see what is left to draw.
Invest juice paid $0.00 · unpaid $0.00 · $0.00/day
Personal juice paid $0.00 · unpaid $0.00 · $0.00/day
Cash lots $0.00 · after-tax 22100 $0.00 at 36%
Take vs the loan
If every distribution hit the margin line first — juice, then principal. Not a plan, a gauge.
Paid down
+100.00%
$0.00 of $0.00
Still owing
$0.00
Invest $0.00 · personal $0.00
The Take $0.00/mo · juice $0.00/mo · surplus $0.00/mo
The line is clear.
Loan payments & withdrawals
One ticket. Principal or interest on either book, new draws, and personal cash off the line. Purpose stays on the ticket for CRA.
Loan payment · split pro rata between the investment and personal books (CRA Folio S3-F6-C1)
How this payment lands — pro rata 0.0% invest / 0.0% personal, juice first
| Accrued unpaid interest (invest / personal) | $0.00 / $0.00 |
| Invest interest (line 22100) | $0.00 |
| Invest principal | $0.00 |
| Personal interest (not deductible) | $0.00 |
| Personal principal | $0.00 |
| Interest still owing after | $0.00 |
CRA Folio S3-F6-C1: on one mixed-use facility you cannot aim a payment at the personal side. Principal comes off both books in proportion to their balances, and accrued juice on each book clears first. Best practice is to keep investment borrowing in a dedicated account so every dollar of interest stays deductible.
The book · tap a payment for the split
- No entries yet. Draws build the line, payments knock it down.
Line 22100 is claimed on the cash basis: only investment-loan interest actually paid during the tax year is deductible under paragraph 20(1)(c). Interest that merely accrued and sits unpaid at December 31 is not claimable this year — it becomes deductible in the year you pay it. The accrued figure below is shown for tracking only, never as a claim.
CRA working paper — 2026
Every advance, every payment split pro rata, and a day-count interest schedule at actual/365 — the paper a reviewer needs to tie line 22100 back to the facility. Fill the filing details so the export names the lender and account.
| Line 22100 on this paper (paid basis) | $0.00 |
| Personal interest excluded | $0.00 |
| Accrual periods scheduled | 0 |
| T3/T5 slips in Schedule C | 0 |
| Slip boxes reported | $0.00 |
Open the print copy and use your browser's Print → Save as PDF for the filing binder.
Bookie margin. Direct tracing under s.20(1)(c) and the current use rule, Folio S3-F6-C1. Not tax advice.
Borrowed at work
$0
In open lots
Offside principal
$0
Interest not deductible
Sales to square
0
No use declared
Parked in cash
$0
Waiting on an eligible buy
Nothing borrowed has been sold yet. Every draw still traces straight to the lot it bought.
Not financial or tax advice. Money Badger Mafia is a personal portfolio tracker, not a financial advisor, tax professional, or registered investment adviser. Every number here — prices, yields, ACB, tax estimates, CRA line items — is only as accurate as what you type in or import. Miss a slip, mis-key a box, or import a stale statement and the output will be wrong even though the math is right. Nothing here is filed, reviewed, or blessed by the CRA. Check your own paperwork and have a qualified tax professional verify everything before you file or make a money decision.
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