My daughter is 17months, and she made $60.61 in interest income on a T5. The T5 was issued with her SIN number. Do I have to file a tax return for her?

Since she isn't going to owe tax, she does not have to file a return yet.

That's what I assumed.... Thanks for the quick response.   Cheers.

Not a problem!

I have a similar question.  My children (age 5 and 3) each have T5s with their SIN but it is their name and my name in the recipient's name box as it is joint account.  Should I include these amounts in my investment income?

Normally, it would be split 50/50.  You could conceivably report your half of each T5  income.  As stated previously, the children would not have to file if the income earned is less than the personal deduction.