If I transfer UCCB to my 2 yr old who is my "equivalent to spouse", do I now have to file a tax rtn for my 2 yr old since she will have an "income" from the transfer?

[TurboTaxStanley · Accepted solution]

No as you will complete schedule 5 with your dependant's information on it.  

He/she will only need to complete a return if they need to get taxed as what is referred to as the kiddie tax.  However, I highly doubt that this applies in your case.

More information for the kiddie tax is on the link below:

https://ttlc.intuit.com/questions/1900671-what-is-the-kiddie-tax