You only need to enter that information if your
child had to fill in a Form T1206 (Tax on Split Income) on their tax return. T1206
only has to be filled out if a person has certain non-employment income from a
family member. Most people don’t need to worry about the T1206, and if your child
doesn’t need to put one on her tax return, then you can leave that spot blank.
Here is a CRA FAQ on the tax on split income
(TOSI): https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-...