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Guide
A Henson trust gives the trustee absolute and sole discretion over payments to the beneficiary. Ontario's ODSP policy says a true absolute discretionary trust is not an asset for ODSP purposes. The full terms of the trust and will must still be reviewed, and payments into and out of the trust must be reported each year.
A Henson Trust is an absolute discretionary trust where the trustee has complete discretion over when and how funds are distributed to the beneficiary. Because the beneficiary has no legal right to demand distributions, the trust assets are not counted as the beneficiary's assets for ODSP purposes. This allows the beneficiary to maintain eligibility while having access to supplemental funds.
The wording matters. Ontario says all terms of the trust and will must be considered when deciding whether it is an absolute discretionary trust.
The trustee manages the trust and makes all distribution decisions. Choose someone who understands your child's needs, is financially responsible, and is likely to outlive you. Consider naming a professional trustee or trust company as a backup. Avoid naming the beneficiary or their spouse as trustee, as this can jeopardize the trust's ODSP protection.
Work with your lawyer to draft the trust document. Key provisions include: the absolute discretionary nature of distributions, trustee succession plans, investment powers, guidelines for how funds should be used (quality of life enhancements, not basic needs already covered by ODSP), and provisions for trust termination and residual beneficiaries.
Most Henson Trusts are funded through your will (testamentary trust). Update your will to direct the inheritance to the Henson Trust rather than directly to your disabled child. Coordinate with RRSP/RRIF beneficiary designations and life insurance policies. Consider an RDSP rollover upon death to maximize tax efficiency.
Inform other family members — especially grandparents and relatives who may leave bequests — about the Henson Trust. Well-meaning relatives who leave money directly to your disabled child could inadvertently jeopardize their ODSP eligibility. Provide them with the trust details so they can direct any gifts or bequests appropriately.
Ontario Disability Support Program Act
Asset exemption rules for absolute discretionary trusts (ontario.ca/laws)
ARCH Disability Law Centre
Legal resources on trusts and estate planning for persons with disabilities
Not necessarily. Ontario's current ODSP policy says a true absolute discretionary trust is not an asset for ODSP purposes. Payments into and out of the trust must still be reported each year.
Ontario does not publish a standard cost to set up a Henson Trust. Ask a lawyer who works in disability estate planning for a written quote that lists what is included and any extra fees before you hire them.
Yes. While most Henson Trusts are testamentary (created through a will and funded upon death), you can establish an inter vivos (living) Henson Trust funded during your lifetime. This may be advantageous for tax planning or if you want the trust operating before you pass away. Consult your lawyer about which approach suits your situation.
Next Steps
Families navigating autism services in Ontario face a documented multi-year wait. Here is the Ontario data — and a two-minute way to push back, when you are ready.
Related Resources
How long do families wait for Ontario autism services?
VerifiedOntario autism wait times for core clinical services now exceed 5+ years (Ontario Autism Coalition, July 2026). Funding invitations are currently reaching families who registered in August 2021 (Ontario Autism Coalition, July 2026 (reported from community intake)). This delay far exceeds the sensitive early intervention window recommended by developmental specialists.
Source: MCCSS FOI via OAC · Mar 2026, FAO Report 2024 · Verify Link
How many children are on the Ontario autism waitlist in 2026?
VerifiedAs of May 13, 2026, 91,974 children are registered with the Ontario Autism Program. However, only 20,711 (22.5%) have an active Core Funding Agreement. This represents ~300% growth in registrations since 2019, with 71,263 children still waiting for essential funding.
Source: MCCSS FOI via OAC · Mar 2026, FAO Report 2024 · Verify Link
Is the Ontario Autism Program underfunded?
VerifiedYes. The Financial Accountability Office (FAO) determined that $1.35 billion annually is needed to serve all registered children at 2018-19 service levels. The 2026-27 Ontario Budget allocated $965 million, leaving an estimated $385M+ annual shortfall. This gap is the primary driver of the perpetual 91,974+ child waitlist.
Source: Financial Accountability Office of Ontario [FAO] · Verify Link