[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). 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.

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

[4] 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 (last accessed 20 December 2013).

[5] 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 (last accessed 10 December 2013); General, O.Reg. 222/98, ss.28, 43.

[6] Canada Revenue Agency, “Tax Payable” online: http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/rdsp-reei/pybl/menu-eng.html (last accessed 10 December 2013); ITA, note 3, ss.146.4(5), 146.4(6), 146.4(7).

[7] ITA, note 3, s.146.4(1) “holder”.

[8] ITA, note 3, s.146.4(1) “qualifying person”, “holder”.

[9] ITA, note 3, s.146.4(1) “qualifying person”, “holder”.

[10] ITA, note 3, s.146.4(1) “qualifying person”, “holder”.

[11] ITA, note 3, s.146.4(1) “qualifying person”.

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

[13] 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 (last accessed 20 December 2013). See also the SDA, note 12, s.8(1).

[14] Capacity Assessment Office, Ontario Ministry of the Attorney General, Guidelines for Conducting Assessments of Capacity (Capacity Assessment Office, Ontario Ministry of the Attorney General, May 2005), II.2.

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

[15] SDA, note 12, s.16.

[16] SDA, note 12, s.78; Capacity Assessment, O.Reg. 460/05; Capacity Assessment Office, note 14.

[17] SDA, note 12, s.16(5).

[18] SDA, note 12, s.17.

[19] SDA, note 12, s. 22.

[20] SDA, note 12, s.72; The Law Society of Upper Canada, “How to Have a Guardian of Property Appointed through Court Application” online: http://www.lsuc.on.ca/For-Lawyers/Manage-Your-Practice/Practice-Area/Trusts-and-Estates-Law/How-to-Have-a-Guardian-of-Property-Appointed-through-Court-Application/ (last accessed 17 December 2013).

[21] SDA, note 12, ss.22(1), 22(3).

[22] SDA, note 12, s.3.

[23] Gerald Robertson, “Enduring Powers of Attorney and Health Care Directives,” in Ann Soden, ed, Advising the Older Client (Markham: LexisNexis Canada, 2005) 109, 117-118.

[24] The Substitute Decisions Act, 1992 does not say that a guardian or attorney must be a natural person but it is generally accepted that this must be the case, except where the guardian is the OPGT or a trust company. Under a power of attorney, an adult could name any person to be their attorney. Courts can also name any person as a guardian, except a person who provides health care or residential, social, training or support services for compensation (unless they are a spouse, partner or relative, attorney for personal care or attorney under a continuing power of attorney).  The Office of the Public Guardian and Trustee can only allow certain persons to replace it as the guardian. These persons include a spouse or partner, a family member, an attorney (who does not already have powers over all of a person’s property), and a trust company (with a spouse or partner’s consent). SDA, note 12, ss.7,17, 24. 

[25] The Constitution Act, 1982, Schedule B to the Canada Act, 1982, (U.K.) 1982 c.11; Human Rights Code, R.S.O. 1990, Ch. H.19; Accessibility for Ontarians with Disabilities Act, S.O. 2005, Ch. 11.

[26] Convention on the Rights of Persons with Disabilities, online: http://www.un.org/disabilities/convention/conventionfull.shtml (last accessed: July 4, 2013).

[27] Government of Canada, Jobs, Growth and Long-Term Prosperity: Economic Action Plan 2012 (Ottawa: March 29, 2012), 182.




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