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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

No significant difference between the four Sunni schools is recorded on this point in the sources reviewed. 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 one of the references below. Legislation and dollar thresholds change — verify against the primary source before relying on any figure.

Canadian legislation & government
  1. T3 Trust Guide — Canada Revenue Agency
Canadian legal commentary
  1. Estate trustee without will ontario — Treadstone Law
  2. Trust income allocated vs retained tax canada — Treadstone Law
  3. Estate trustee compensation ontario — Treadstone Law
  4. Henson trust annual reporting odsp requirements ontario — Treadstone Law
  5. Estate trustee accounting beneficiaries ontario — Treadstone Law
  6. Wills & estates practice — Treadstone Law