The child would claim their income on their own tax
return, if they are filing one. Then on your return you would report their Net
Income (T1, line 236) and any Non-refundable tax credits (Schedule 1, sum of
lines 3 to 22) they may have gotten on their return.
If they are not filing a return, then you can estimate
their Net Income if they have a T4 by subtracting any amounts included in Boxes
20 and Box 44 from box 14. If they have no T4, then you can put the full amount
as their Net Income.
Do minors (children under 18) have to file a tax
return? https://turbotax.community.intuit.ca/replies/2647644
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