[1] Government of Ontario, A Prosperous and Fair Ontario: 2013 Ontario Budget (Toronto: May 2013), 98-99.

[2] Law Commission of Ontario, A Framework for the Law as It Affects Older Adults: Advancing Substantive Equality for Older Persons through Law, Policy and Practice (Toronto: April 2012); Law Commission of Ontario, A Framework for the Law as It Affects Persons with Disabilities: Advancing Substantive Equality for Persons with Disabilities through Law, Policy and Practice (Toronto: September 2012).

[3] For more information on the LCO’s project on Legal Capacity, Decision-Making and Guardianship, please see our website: http://www.lco-cdo.org/en/capacity-guardianship.

[4] The final report in this project is available online at: www.lco-cdo.org.

[5] Income Tax Act, R.S.C. 1985, c.1, 5th Supp. [ITA], “disability savings plan”, “holder” and “qualifying person”.

[6] Canada Revenue Agency, “Who Can Become a Beneficiary of an RDSP?”, online: http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/rdsp-reei/ctrbtn-eng.html.

[7] Ministry of Community and Social Services, “About Registered Disability Savings Plans”, online: http://www.mcss.gov.on.ca/en/mcss/programs/social/what/rdsp.aspx; General, O.Reg. 222/98, ss.28, 43.

[8] Canada Revenue Agency, “Tax Payable”, online: http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/rdsp-reei/pybl/menu-eng.html; ITA, note 5, ss.146.4(5), 146.4(6), 146.4(7).

[9] ITA, note 5, s.146.4(1) “holder”.

[10] ITA, note 5, s.146.4(1) “disability savings plan”, “qualifying person” and “holder”.

[11] ITA, note 5, s.146.4(1) “qualifying person”.

[12] Substitute Decisions Act, 1992, S.O. 1992, c.30 [SDA].

[13] SDA, note 12, ss.7(2), 7(6).

[14] Community Legal Education Ontario, “Can Anyone Give a Continuing Power of Attorney for Property?”, online: http://www.cleo.on.ca/en/publications/continuing/can-anyone-give-continuing-power-attorney-property. See also: SDA, note 12, s.8(1).

[15] Capacity Assessment Office, Ontario Ministry of the Attorney General, Guidelines for Conducting Assessments of Capacity (Toronto: 2005), Part II.2.

See also: SDA, note 12, s.6.

[16] The Capacity Assessment Office explains the test for capacity to manage property in Guidelines for Conducting Assessments of Capacity. Capacity Assessment Office, note 15, Part II.

[17] Canadian Charter of Rights and Freedoms, Part I of the The Constitution Act, 1982, being Schedule B to the Canada Act, 1982, 1982 c.11 (U.K.); Convention on the Rights of Persons with Disabilities, G.A. Res. 61/106, 61st Sess., U.N. Doc. A/Res/61/106 [adopted by consensus on December 13, 2006].

[18] Representation Agreement Act, R.S.B.C. 1996, c. 405.

[19] Saskatchewan Ministry of Justice and Attorney General, RDSPs and Adults with Mental Disabilities (March 2011), online: http://www.justice.gov.sk.ca/RDSPs-and-Adults-with-Mental-Disabilities.pdf.

[20] Representation Agreement Act, note 18, s.8(2).

[21] SDA, note 12, ss.32, 38.

[22] SDA, note 12, ss.32, 38.

[23] SDA, note 12, ss.32, 38.

[24] SDA, note 12, ss.10, 27, 32. See also: SDA, note 12, ss.7, 8, 33, 39, 42, 83. 

[25] For information on maximum and minimum withdrawals, see: Employment and Social Development Canada, “InfoCapsule: Maximum and Minimum Withdrawals”, online: http://www.esdc.gc.ca/eng/disability/savings/issuers/infocapsules/withdrawals.shtml; ITA, note 5, ss.146.4(13)(c), 146.4(4)(a)(i), 146.4(11).

[26] SDA, note 12, s.12.

[27] SDA, note 12, s.8(2).

[28] SDA, note 12, ss.11, 12.

[29] SDA, note 12, s.13.

[30] SDA, note 12, s.85.

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