inherited a bank account in the US with a balance of US$120,000 from his uncle. At that time, the exchange rate was 1.30503. He neither contributed nor withdrew any amounts from this account. According to bank statements, the account had a balance of US$124,000 on January 1 st and US$125,240 on December 31 st . The bank statements also show that the only credits on this account are for monthly interest payments. For 2019 the annual average exchange rate was $1.3269.he is not a US Citizen. He does not need to file a US return.

does he has to show CRA the intertest he is earning on that account