CPPD child benefit tax for a kid

Hi everyone,
My 11-year-old daughter will be receiving the CPP children’s benefit and will get her own T4A(P) slip in her name.
I understand that this benefit is taxable income to the child.
Does she need to file a separate tax return under her own SIN, even though she is only 14 and has no other income?
Just want to confirm I’m handling this correctly.
Thank you.