Starting in 2015, Service Canada is issuing T4A(P) slips for the Child Benefit directly to children in their own names. Accordingly, you may have received a T4A(P) slip in your child’s name when you used to receive a T4A(P) slip in your name.

Do not include the T4A(P) slip issued in your child’s name in the Canada Pension Plan/Québec Pension Plan Benefits section of your return. Instead, include the amount in the “Net income” field for that child in the Your Dependants section.

Your child’s income is probably low enough that they don’t need to file their own return and report this slip. Here are the only situations where your child might need to file.