Author: Maya Claire Gordon

Often the last thing on caregivers’ minds is their estate planning. A lawyer who is familiar with some of the basic elements of disability trust planning can be a relief. This paper explores the following questions (1) when would you consider creating a trust for a disabled beneficiary? (2) what are the benefits and drawbacks? (3) What are the two types of trusts that can be drafted for disabled beneficiaries? (4) what are the essential elements of trusts for disabled beneficiaries? And (5) how are these trusts taxed?

These materials are part of a collection presented at LESA’s Drafting Trusts program in Edmonton on February 11, 2026.