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As the calendar year draws to yet another close, and each of us mentally checks off items on our year-end checklists, trustees of a discretionary family trust should take this time to determine whether to make a discretionary distribution of income or capital for the year ending.  Often the terms of a trust will grant the trustees a discretionary power to pay out income or encroach on capital of the….

In July, the Ontario Minister of Children, Community and Social Services (“Minister”) announced that the provincial government was set to spend 100 days developing a plan “to reform social assistance so it helps more people break the cycle of poverty, re-enter the workforce and get back on track.” [1] At that time, the Ontario government also announced it was rolling back changes to ODSP that had been introduced by the….

On November 15th, the Provincial Government released the Fall Economic Statement, and its accompanying implementation Bill. Bill 57, Restoring Trust, Transparency and Accountability Act, 2018,[1] contains 45 schedules, each relating to amendments to a different statute. Buried in Bill 57, in a single line of Schedule 33, is an interesting amendment to the Pension Benefits Act: New section 30.1.1 is added to the Act to allow for electronic designation of….