Electing beneficiary

An individual designated as a beneficiary in the instrument that established the trust who makes a joint election with the trust to consider the trust to be a qualified disability trust (QDT) for the trust's taxation year. For the beneficiary's taxation year during which the trust's taxation year ends, the following conditions must be met:

• The beneficiary suffers from a severe and prolonged impairment in mental or physical functions.
• The impairment is certified by a health professional.
• The beneficiary does not make the joint election with another trust, for a taxation year of a trust ending during the beneficiary's taxation year, to consider that this other trust is a QDT.