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Qualified Disability Trust

A testamentary trust taxed at graduated rates for a disabled beneficiary.

This is legal information only. For advice on your own circumstances, speak to a lawyer.

A testamentary trust taxed at graduated rates for a disabled beneficiary.

In Islamic law

Allows a disabled heir's share to be sheltered without losing benefits.

In Canadian law

Requires a joint election and eligibility for the disability tax credit.

Across the madhahib

We have not yet researched whether the four Sunni schools differ on this term, so we are not going to tell you either way. Where a specific case turns on it, ask a qualified scholar rather than relying on a general summary.

Canadian legal detail

Treadstone Law, an Ontario firm with a wills and estates practice, covers the Canadian side of this in more depth:

Note

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.

Canadian legislation & government
  1. T3 Trust Guide — Canada Revenue Agency
Further reading — Treadstone Law
  1. Qualified disability trust eligibility — Treadstone Law
  2. Henson trust vs qualified disability trust ontario — Treadstone Law
  3. Testamentary trust vs inter vivos trust tax rates — Treadstone Law
  4. Preferred beneficiary election disabled beneficiary — Treadstone Law
  5. Wills & estates practice — Treadstone Law