T3 for Account in Parent Name ITF Child Name - Whose return can it be added to?

Received a T3 for an account in My Name ITF Son Name.  In the past I've always entered this on my return as he had no income.  He has income last year so I'm wondering if I can add it to his return or if it must be still added to my return?  Wondering because on his return it results in $50 less in taxes owing than if I add it to mine.  Thank you!