A testamentary trust taxed at graduated rates for a beneficiary eligible for the disability tax credit, requiring a joint election.
The Canadian position
A testamentary trust taxed at graduated rates for a beneficiary eligible for the disability tax credit, requiring a joint election.
Provincial law governs administration, so confirm the position where the estate will actually be administered.
The Islamic position
The fixed shares apply to the net estate after funeral expenses, debts and any bequest capped at one third.
Where a Canadian mechanism has no classical counterpart, treat it as a contemporary question for a qualified scholar.
No classical school was ever asked this, and we found no ruling on it from any recognised body. That is the honest starting point, and this entry does not paper over it with an invented four-school table about trusts. What the classical sources do supply is the principle the question would be decided by, and there the schools are recorded as differing. Ownership (milk) is defined as a legally recognised enablement to take the benefit of a thing and to take a price for it; the mark of complete ownership, on Ibn Taymiyya’s account, is that the holder can sell it, give it away — and that it is inherited from him. A person who can only hope that a trustee will choose him has none of that. What he has is at best a claim of the kind the schools argue about: the Malikis, Shafi’is and Hanbalis define an estate as everything the deceased left of property and established rights, without restriction, while the Hanafis confine it to property, or a right connected to property, clear of anyone else’s claim on the thing itself.
All four Sunni schools researched and sourced. Reviewed 2026-09-01. Full positions, evidence and sources — A discretionary trust interest — is anything owned?.
Making an Islamic will in Canada — province by province, and what makes one valid where you live →
This is legal information only. For advice on your own circumstances, speak to a lawyer.
Citations & sources
Every factual claim on this page traces to a source below. Details change — check the original source before relying on any figure, fee or legal position. Anything under “further reading” is related material, not a source for what is stated here.
- T3 Trust Guide — Canada Revenue Agency
- Ontario Disability Support Program — Government of Ontario
- Qualified disability trust eligibility — Treadstone Law
- Henson trust vs qualified disability trust ontario — Treadstone Law
- Testamentary trust vs inter vivos trust tax rates — Treadstone Law
- Preferred beneficiary election trust canada — Treadstone Law
- Wills & estates practice — Treadstone Law