ESTATE PLANNING for a beneficiary who has a disability

The Intestate Succession Act

• A person who dies without a Will is said to have died “intestate”.
• If you do not have a Will, following your death, your estate will be distributed according to the Intestate Succession Act. There will be no choices or means of carrying out any particular wishes or intentions you may have had.
• A family member who has a disability will share your estate with other relatives. That will not take into account whether the person will be able to manage the money or other inherited property. It will not consider his or her special needs, or how the inheritance will affect other means of support such as the Saskatchewan Assistance Plan (SAP).

Social Assistance (SAP) and Estates

(Rates as of May 1999)

• Money left in an inheritance for someone who is getting SAP will affect SAP benefits.
• A single person getting SAP may receive up to $1,500 from an inheritance before it affects SAP. For a person with one dependent, the maximum is $3000, plus $500 for each additional dependent.
• After the first $1,500, monthly income from an estate will be deducted from SAP, dollar for dollar.
• If a lump sum is received from an inheritance or the monthly income is greater than SAP benefits, SAP will be cut off. The beneficiary will be given a date to reapply for SAP. That date is determined by:
  • deducting $1,500 from the inheritance,
  • dividing the remainder by the amount of SAP monthly benefits, including special needs, and health benefits, plus 15%,
  • that gives the number of months before the beneficiary can reapply for SAP

    
    e.g. Inheritance $20,000
    

    less $1,500 = $18,500

    SAP benefits $650/month
    

    Health benefits $150/month
    

    Total $800
    

    plus 15% ($120) = $920
    

    $18,500 / 920 = 20 months
    

    The beneficiary can reapply for SAP in 20 months
    

    Actual benefits from the inheritance:
    

    $1,500 + ($120/month X 20 months) = $3,900

Discretionary Trusts

• When leaving an inheritance for someone who has a disability, you also have to consider whether the beneficiary will be able to administer the estate.
• To avoid problems with the management of the inheritance, you can set up a Trust Fund in your Will, and name a Trustee to administer it. The beneficiary will not receive any money directly, but the Trustee will provide him or her with benefits from the Trust Fund, according to the instructions in your Will.
• To avoid problems for a beneficiary who is on SAP, the Trust Fund you set up in your Will must be a Discretionary Trust. That means you can not instruct the Trustee to pay a monthly income to the beneficiary. The money in the Trust Fund may only be used at the discretion of the Trustee. That way the Trustee can spend the money on behalf for the beneficiary in such a way that it will not affect SAP. The Trust Fund cannot be used for basic maintenance, but could be used for special needs, or to increase independence or to improve the quality of life for someone who has a disability.
• As an alternative, you may set up a Discretionary Trust while you are still living (called a Living or Inter Vivos Trust), rather than putting it in your Will to be established after you die. You put the money into a Trust Fund for your loved one (the beneficiary) and name a Trustee to administer the Fund on behalf of the beneficiary. A Living Trust gives you the advantage of being able to monitor and advise the Trustee while you are still alive.

Dependent’s Relief Act

• You should be aware that if you leave a Dependent Adult out of your Will (that is, an adult son or daughter who has a disability and is not self-supporting), or if the amount left for the Dependent Adult is not considered to be reasonable, the Will may be reviewed by the Court. The Dependent Adult, or anyone else on behalf of the Dependent Adult may apply to the Court for a review under the Dependent’s Relief Act, if it is considered that the dependent did not receive a fair share of the estate.
• The Court will then consider all factors including:
  • the total amount of the estate,
  • the other beneficiaries and their needs,
  • the long term needs of the Dependent Adult,
  • the current source and amount of income for the Dependent Adult.
• The Court may make an award from the estate, for the Dependent Adult, if it is considered appropriate.
• The Court award may not replace any social assistance maintenance, such as SAP.
• The Court award may be in the form of a Trust of up to $50,000.
• The Trust Fund may be used to:
  • help the dependent become more independent, and
  • meet special needs, and
  • provide occasional gifts to the dependent.
• A Trust Fund established by the Court for a Dependent Adult under the Dependent’s Relief Act, will not affect the eligibility of the dependent to receive SAP, or the amount of the monthly SAP benefit.
• If there is no other suitable person available to be appointed Trustee for the Trust Fund, the Court may appoint the Public Trustee for that purpose.

Making a Will

• A Will written entirely in your own handwriting and signed by yourself, is called a Holograph Will. It is a valid Will in Saskatchewan.
• If it is not a Holograph Will, your signature must be witnessed by two persons who are not beneficiaries. The witnesses must also sign the Will.
• You must name one or more executor(s) in your Will to carry out your intentions that you put in your Will.
• To start planning your Will, you should list all you belongings such as land, buildings, vehicles, bank accounts, other investments, as well as your personal things that you would like to pass on to someone.
• Also make a list of all your debts.
• Decide how you want to distribute your possessions.
• Most people go to a lawyer to finalize a Will, to be sure it is all in order.
• Some stationary stores carry Will Planning Kits, to help you plan your Will.
• You may also obtain a Will Planning Kit from the Schizophrenia Society of Saskatchewan Inc., P.O. Box 305, Regina, Saskatchewan, S4P 3A1. This Kit includes information about planning for a beneficiary who has a disability.

Other Suggestions for Future Security

• Other ways you may provide some future security for someone who has a disability include:
• taking out a life insurance policy on your life and naming the disabled person as the beneficiary. You may want to name a Trustee for this insurance if the beneficiary may be unable to administer it. If the insurance could affect entitlement to financial assistance such as SAP, you may arrange for a Discretionary Trust, so the Trustee will have full discretion over how the money will be used on behalf of the beneficiary.
• purchasing a house or making the down payment on a house for your loved one.
  

  Note: If your loved one may not be able to administer the property, you may decide to keep the house in your name, and rent it to your disabled family member. You will then have to make arrangements (e.g. in a Will) for the future ownership and use of the house.

• helping the person to become as independent as possible, for example:
  
  • regarding health care;
    • taking medications as directed,
    • following other health care recommendations,
    • keeping health care appointments and contacting a health care provider whenever there are problems.
  • regarding daily living;
    • looking after basic hygiene,
    • keeping regular sleeping hours,
    • eating regular, nourishing meals,
    • keeping clothes clean, and tidy.
  • regarding social activities;
    • having routine social activities,
    • encouraging healthy friendships.
  • regarding employment training;
    • encouraging employment training,
    • supporting work experiences.
  • regarding money management;
    • making a budget and sticking to it,
    • paying routine bills, e.g. rent, utilities,
    • shopping for groceries, clothing, etc.,
    • banking, writing cheques.
  • regarding future supporters;
    • encourage other relatives to become more involved,
    • promote good relationships between other family members and the one with the disability,
    • if you are a Trustee or Guardian, for your loved one, arrange for someone else to carry on when you are unable to continue.

These are just some of the ways in which you may support a loved one to become more independent and to have a secure future.

INCOME TAX AND DISABILITY

Remember to complete and send in your Income Tax Returns every year.

GST Rebate

If your income is low, and you do not have to pay any income tax, you will likely get a Goods and Services Tax (GST) rebate. The amount of the rebate depends on your income, whether or not you are married, and the number of children you have, if any. If you quality for this rebate you will get it in four payments a year, in July, October, January, and April.

GST Tax Credit

Even if you have to pay income tax you could get a GST Tax Credit which would lower the amount of income tax you have to pay.

Canada Child Tax Benefit

If you have children you may also get the Canada Child Tax Benefit. This benefit is paid monthly.

Saskatchewan Child Benefit

There is also a Saskatchewan Child Benefit which is paid monthly.

Disability Tax Credit

If you have a severe mental or physical disability which is long-lasting and results in major limitations in your basic daily activities, you may quality for a Disability Tax Credit. A doctor or psychologist has to complete a Disability Tax Credit Certificate for you to get this tax credit. This is a non-refundable credit, so if you do not have to pay income tax, you will not receive any payment. It will, however, reduce the amount of tax you have to pay, if you quality for the Disability Tax Credit.

Transferring the Disability Tax Credit

If you do not need all of this tax credit to reduce your income tax to zero, the amount you do not use may be claimed by your spouse or another supporter. A supporting person is someone you depend on for support, and is usually a relative.

Medical Expenses

If your medical expenses for any 12 month period ending in the last year are more than $1,614 (1998) or 3% of your income, you can claim them to reduce your income tax. Medical expenses would include your prescription drugs as well as dental care, eye tests and eye glasses. If you do not pay any income tax, your medical expenses may be claimed by your spouse or another supporter.

Refundable Medical Expense Supplement

Persons who are employed, but have low incomes and high medical expenses may be able to get a tax credit of up to $500. If any amount is left after paying your taxes, it will be paid to you.

Attendant Care Expenses

You may claim up to $10,000 for attendant care, and also claim the disability tax credit, or

you may claim the total amount paid for attendant care, but then you cannot claim the disability credit. You will have to figure out which way is best for you.

If you have paid for care for an adult dependant in a nursing home, school, institution or other establishment, you may be able to claim those expenses.

If you have a disability and need help from an attendant so you can work, you may claim this expense.

Caregiver Tax Credit

If you provide care for an adult relative who has a disability and lives with you, you may get this tax credit.

Volunteer Assistance

If you need help in completing your income tax returns, phone Revenue Canada at 1-800-959-8281 to get a volunteer to help you.

You must fill out income tax forms and send them in every year. You will not get the GST rebate or the Child Tax Benefit if you don’t do that.

Return to

APPENDICES

Appendix I: List of Saskatchewan Health Districts

Assiniboine Valley
359 Queen Elizabeth Blvd. Hwy 5 E.

Box 368

Kamsack, SK S0A 1S0
(306) 542-3007

Battlefords
4th Floor, 1092-107 Street

North Battleford, SK S9A 1Z1
(306) 446-6623

Central Plains
221 Main Street

P.O. Box 1930

Humboldt, SK S0K 2A0
(306) 682-5526

East Central
Whitespruce Ctr, Orcadia

Box 5027

Yorkton, SK S3N 3Z4
(306) 786-0101

Gabriel Springs
2016 2nd Street

P.O. Box 309

Rosthern, SK S0K 3R0
(306) 232-4305

Greenhead
#3 – 100 1st Avenue W.

Box 1538

Unity, SK S0K 4L0
(306) 228-6333

Keewatin Yathe
Metis Society Bldg.

Pederson Avenue

Box 40

Buffalo Narrows, SK S0M 0J0
(306) 235-2220

Living Sky
36 Downing Drive

Box 1060

Lanigan, SK S0K 2M0
(306) 365-1431

Lloydminister
3820 – 43rd Avenue

Lloydminster, SK S9V 1Y5
(306) 820-6186

Mamawetan Churchill River
3128 La Ronge Avenue

Box 6750

La Ronge, SK S0J 1L0
(306) 425-8562

Midwest
407 Franklin Street

Box 1100

Outlook, SK S0L 2N0
(306) 867-9700

Moose Jaw – Thunder Creek
Moose Jaw Union Hospital

455 Fairford Street E.

Moose Jaw, SK S6H 1H3
(306) 694-0295

Moose Mountain
93 Hall Street

Box 61

Wawota, SK S0G 5A0
(306) 739-2593

North Central 110 Broadway Avenue N.

Box 1480

Melfort, SK S0E 1A0
(306) 752-9600

North Valley
3rd Floor, St. Peter’s Hospital

718 Manitoba Street

Box 1090

Melville, SK S0A 2P0
(306) 728-4762

North East 800 6th Street E.

Box 389

Nipawin, SK S0E 1E0
(306) 862-5900

North West 711 Centre Street

Meadow Lake, SK S9X 1E6
(306) 236-5777

Parkland 511 4th Street East

Box 427

Spiritwood, SK S0J 2M0
(306) 883-3300

Pasquia 901 108th Avenue W.

Box 1780

Tisdale, SK S0E 1T0
(306) 873-3100

Pipestone 721 Stella Street

Box 970

Grenfell, SK S0G 2B0
(306) 697-4003

Prairie West
1003 1st Street W.

Kindersley, SK S0L 1S2
(306) 463-1022

Prince Albert
2345 10th Avenue W.

Box 5700

Prince Albert, SK S6V 7V6
(306) 953-0500

Regina
2180 23rd Avenue

Wascana Rehabilitation Centre

Regina, SK S4S 0A5
(306) 766-5287

Rolling Hills
2 1061 Central Avenue N.

Swift Current, SK S9H 4G5
(306) 773-2224

Saskatoon
6th Floor, Royal University Hospital

103 Hospital Drive

Saskatoon, SK S7N 0W8
(306) 655-1576

South Central
Souris Valley Grounds

Box 2003

Weyburn, SK S4H 2Z9
(306) 842-7211

South Country
319 Centre Street

Box 1120

Assisiboia, SK S0H 0B0
(306) 642-5733

South East
1174 Nicholson Road

Box 5000

Estevan, SK S4A 2V6
(306) 637-3600

Southwest
632 2nd Street E.

Box 339

Shaunavon, SK S0N 2M0
(306) 297-2523

Swift Current
429 4th Avenue N. E.

Swift Current, SK S9H 2J9
(306) 778-5103

Touchwood Qu-Appelle
136 Company Avenue S.

Box 850

Fort Qu’Appelle, SK S0G 1S0
(306) 332-2346

Twin Rivers
4 -112 – 1st Avenue W.

Box 629

Maidstone, SK S0M 1M0
(306) 893-4850

Appendix II: List of Mental Health Regions (Service Areas)

1. Battlefords Mental Health Region

Mental Health Director (306) 446-6623

4th Floor, 1092 107th Street

North Battleford, SK S9A 1Z1

Including the following Health Districts:

• Battlefords Health District;
• Lloydminster Health District;
• Northwest Health District: and
• Twin Rivers Health District.

2. Moose Jaw Mental Health Region

Manager Mental Health Services (306) 691-6464

455 Fairford Street East

Moose Jaw, SK S6H 1H3

Including the following Health Districts:

• Moose Jaw/Thunder Creek Health District; and
• South Country Health District.

3. Northern Mental Health Region

Acting Director of Mental Health (306)953-3855

Victoria Square, Lower Level

2345 – 10th Avenue W.

Box 3003

Prince Albert, SK S6V 6G1

Including the following Health Districts:

• Keewatin Yathe Health District; and
• Mamawetan Churchill River Health District.

4. Prince Albert Mental Health Region

Director of Mental Health (306) 953-3855

Victoria Square, Lower Level

2345 – 10th Avenue W.

Box 3003

Prince Albert, SK S6V 6G1

Including the following Health Districts:

• North Central Health District;
• North-East Health District;
• Parkland Health District;
• Pasquia Health District; and
• Prince Albert Health District.

5. Regina Mental Health Region

Director of Mental Health Services (306) 766-7807

2110 Hamilton Street

Regina, SK S4P 2E3

Including the following Health Districts:

• Pipestone Health District;
• Regina Health District; and
• Touchwood Qu’Appelle Health District.

6. Saskatoon Mental Health Region

General Manager, Mental Health Services (306) 655-6736

263 Ellis Hall, Royal University Hospital

103 Hospital Drive

Saskatoon, SK S7N 0W8

Including the following Health Districts

• Central Plains Health District;
• Gabriel Springs Health District;
• Living Sky Health District; and
• Saskatoon Health District.

7. Swift Current Mental Health Region

Director of Mental Health (306) 778-5267

350 Cheadle Street West

Swift Current, SK S9H 4G3

Including the following Health Districts:

• Rolling Hills Health District;
• Southwest Health District; and
• Swift Current Health District.

8. Tri-District Mental Health Region

Director of Health Promotion/ (306) 867-9700

Community Based Services

Box 1100

407 Franklin Street

Outlook, SK S0L 2N0

Including the following Health Districts:

• Greenhead Health District;
• Midwest Health District; and
• Prairie West Health District

9. Weyburn Mental Health Region:

Manager of Mental Health (306) 842-8665

Box 2003, Souris Valley Centre

Weyburn, SK S4H 2Z9

Including the following Health Disctricts:

• Moose Mountain Health District
• South Central Health District; and
• Southeast Health District.

10. Yorkton Mental Health Region:

Director of Mental Health (306) 786-0558

Yorkton Regional Health Centre

Room 1C9, 270 Bradbrooke Drive

Yorkton, SK S3N 2K6

Including the following Health Districts:

• Assiniboine Valley Health District;
• East Central Health District; and
• North Valley Health District.

Each Mental Health Region includes a mental health clinic and provides community mental health services to the districts located in each region.

In-patient facilities for mental health hospital services are located at Weyburn, Moose Jaw, Swift Current, Yorkton, Regina, Saskatoon, Prince Albert, North Battleford.

Each facility has a designated mental health service area.

Appendix III: Map of Saskatchewan Health Districts and Mental Health Regions

(Click on the small map to enlarge it)

Appendix IV: List of Mental Health Inpatient Units

Regina General Hospital

Psychiatric In-Patient Unit (306) 766-4608

1440 – 14th Avenue

Regina, SK S4P 0W5

Swift Current Union Hospital

Psychiatric Ward (306) 778-9522

429 4th Avenue N. E.

Swift Current, SK S9H 2J9

Yorkton Regional Health Centre

Yorkton Mental Health Centre (306) 786-0558

270 Bradbrooke Drive

Yorkton, SK S3N 2K6

Moose Jaw Union Hospital

Moose Jaw Mental Health Centre (306) 691-6464

455 Fairford Street E.

Moose Jaw, SK S6H 1H3

Weyburn Mental Health Centre

In-Patient Unit (306) 766-7807

Souris Valley Grounds

Weyburn, SK S4H 2Z9

Saskatoon:

Royal University Hospital

Psychiatric Ward (306) 655-1893

6th Floor, 103 Hospital Drive

Saskatoon, SK S7N 0X0

City Hospital

Psychiatric Ward (306) 934-0303

701 Queen Street

Saskatoon, SK S7K 0M7

Regional Psychiatric Centre (Prairies)

Correctional Service of Canada (306) 975-5400

University Grounds

P.O. Box 9243

Saskatoon, SK S7K 3AX5

Prince Albert Victoria Union Hospital

Prince Albert Mental Health Centre (306) 953-3855

1200 24th Street W.

Prince Albert, SK S6V 7V6

North Battleford

:

Battlefords Union Hospital

Battlefords Mental Health Centre (306) 446-6500

1092 107th Street

North Battleford, SK S9A 1Z1

Saskatchewan Hospital (306) 446-6800

Box 39

North Battlford, SK S9A 2X8

Appendix V: List of Mental Health Clinics

This list of Mental Health Clinics may not be complete. New clinics may be set up or clinic locations changed to meet local needs. Contact your District Health Office to find out the time and place at which Mental Health Clinics are held in your area.

To make an appointment at a Mental Health Clinic, or to speak to a Mental Health Worker, phone your District Health Office (see Appendix I for phone numbers).

Assiniboia

Biggar

Canora

Carlyle

Creighton

Estevan

Fort Qu’Appelle

Hudson Bay

Humboldt

Ile-la-Crosse

Indian Head

Kindersley

Lanigan

La Ronge

Lloydminster

Maidstone

Maple Creek

Meadow Lake

Melfort

Melville

Moose Jaw

Moosomin

Nipawin

North Battleford

Prince Albert

Regina

Rosetown

Rosthern

Saskatoon

Shellbrook

Swift Current

Tisdale

Unity

Wawota

Weyburn

Yorkton

Appendix VI: List of Saskatchewan Social Services Offices

You have to apply for SAP at a Social Services office.

Social Services offices are located in the following communities:

Regina Region Income Security Office

2045 Broad Street, Regina, SK, S4P 3V7

Inquiry 787-3700

Fort Qu’Appelle Service Centre

177 Seqwun Avenue, P.O. Box 1400, Ft. Qu’Appelle, SK, S0G 1S0

Inquiry 332-3260

Yorkton Service Centre

72 Smith Street East, Yorkton, SK, S3N 2Y4

Inquiry 786-1300

Wynyard Service Centre

Box 219, Wynyard, SK, S0A 4T0

Inquiry 554-2577

Estevan Service Centre

1219 – 5h Street, Estevan, SK, S4A 0Z1

Inquiry 637-4550

White Bear Office
Carlyle, SK

Inquiry 577-4448

Weyburn Service Centre

110 Souris Avenue, Weyburn, SK, S4H 2Z9

Inquiry 848-2404

Moose Jaw Service Centre

36 Athabasca Street West, Moose Jaw, SK, S6H 6V2

Inquiry 694-3647

Swift Current Service Centre

350 Cheadle Street West, Swift Current, SK, S9H 4G3

Inquiry 778-8219

Kindersley Service Centre

113 2nd Avenue East, Box 1658, Kindersley, SK, S0L 1S0

Inquiry 463-5470

Rosetown Service Centre

122 – 2nd Avenue West, Box 38, Rosetown, SK S0L 3V0

Inquiry 882-5400

Saskatoon Region:

• Sturdy Stone Office, 122 3rd Avenue North, Saskatoon, SK, S7K 2H6
• Income Security, 145 1st Avenue North, Saskatoon, SK, S7K 2H6

Inquiry 933-5960

Humboldt Service Centre, Income Security

Inquiry 1-800-274-8293

Prince Albert Service centre

800 Central Avenue, Box 3003, Prince Albert, SK, S6V 6G1

Inquiry 953-2500

Creighton Service Centre

Box 118, 1st Street East, Creighton, SK, S0P 0A0

Inquiry 1-800-532-9580

La Ronge Service Centre

1320 La Ronge Avenue, La Ronge, SK, S0J 1L0

Inquiry 425-4544

You may also get information about SAP or about the nearest Social Services office to you from:

Social Services Central office

Income Security Program

1920 Broad Street

Regina, SK

S4P 3V7

Inquiry: 787-3494

Appendix VII: List of Provincial Court Houses

Regina Provincial Court

1815 Smith Street, Regina, S4P 3V7 Inquiry : 787-5250

Estevan Provincial Court

Estevan Court House

1016 4th Street, Estevan, S4A 0W5 Inquiry: 637-4528

Moose Jaw Provincial Court

Moose Jaw Court House

110 Ominica Street West, Moose Jaw, S6H 6V2 Inquiry : 694-3612

Swift Current Provincial Court

Swift Current Court House

121 Lorne Street West, Swift Current, S9H 0J4 Inquiry: 778-8390

Weyburn Provincial Court

Weyburn Court House

301 Prairie Avenue, Weyburn, S4H 0L4 Inquiry: 848-2357

Wynyard Provincial Court

Wynyard Court House

Box 1449, 410 Avenue C East, Wynyard, S0A 4T0 Inquiry: 554-2155

Yorkton Provincial Court

Yorkton Court House

120 Smith Street, Yorkton, S3N 3V3 Inquiry: 786-1400

Assiniboia Court House

Box 968, 700 Centre Street, Assiniboia, S0H 0B0 Phone: 642-7250

Saskatoon Provincial Court

220 – 19th Street East, Saskatoon, S7K 2H6 Inquiry: 933-7052

Humboldt Court House

Box 490, 805 8th Avenue, Humboldt, S0K 2A0 Phone: 682-3536

Prince Albert Provincial Court

P.O. Box 3003, 3rd Floor, McIntosh Mall,

800 Central Avenue, Prince Albert, S6V 6G1 Phone: 953-2640

La Ronge Provincial Court

P.O. Box 5000,

1320 La Ronge Avenue, La Ronge, S0J 1L0 Phone: 425-4505

Lloydminster Court House

48115 – 50th Street, Lloydminster, S9V 0M8 Phone: 825-6420

Meadow Lake Provincial Court

3 – 212 10th Street East, Meadow Lake, S9Z 1T7 Phone: 236-7575

Melfort Court House

P.O. Box 6500

107 Crawford Street, Melfort, S0E 1A0 Phone: 752-6230

North Battleford Court House

3 Railway Avenue E, North Battleford, S9A 2P9 Phone: 446-7400