Minors' Funds

Table of contents

My child’s money was paid into Court. How do I get information about the money?

Money that is paid into court for a child is held and invested by a government office called the Accountant of the Superior Court of Justice. The Office of the Children’s Lawyer does not hold or invest money for children.

If you require information about how the money is invested or how to have the money paid out when your child is entitled to the funds you may contact The Accountant of the Superior Court of Justice, who can be reached at:

Accountant of the Superior Court of Justice
Office of the Public Guardian and Trustee
595 Bay Street, Suite 800
Toronto, ON
M5G 2M6

Telephone: 416-314-8692
416-314-2477 (to inquire about funds held for children who have turned 18)
Toll free: 1-800-366-0335
Fax: 416-314-2481
Website: www.attorneygeneral.jus.gov.on.ca/english/family/pgt/

Learn more about the Accountant of the Superior Court of Justice.

My child’s money was paid into Court. What do I do if my child moves?

If your child moves, you should give the Accountant of the Superior Court of Justice the child’s new address. If you are receiving payments through the Minors’ Funds Program, you should also inform the Office of the Children’s Lawyer.

My child’s money was paid into Court. Who files the tax returns?

The Office of the Children’s Lawyer does not file tax returns on behalf of a child. Custodial parents should file required income tax returns for their child. Please note that income earned on certain payments into court (e.g. compensation for personal injury) is non-taxable until age 21. We recommend that you consult with your financial or tax advisor.

If the Accountant of the Superior Court of Justice is managing money for your child, the Accountant will issue tax slips to both Canadian residents and non-residents for investment income earned. If you do not receive tax slips by early March, you should contact the Accountant of the Superior Court of Justice.

To ask for money from your child’s money held by the Accountant of the Superior Court of Justice for the purpose of the payment of his or her income taxes, you can:

  1. Forward the child’s completed Income Tax Return to the Canada Revenue Agency.
  2. Forward a photocopy of the Income Tax Return to the Office of the Children’s Lawyer, Minors’ Funds Department. Attach a letter asking that the tax amount be paid from the child’s trust funds. You should sign the letter.
  3. If your child is over 16, you must include your child’s written agreement to the request for his or her money to be paid out of court.
  4. If the request is approved by the judge, the Accountant of the Superior Court of Justice will forward a cheque to Canada Revenue Agency from your child’s money held in court to pay the taxes.

My child’s money was paid into Court. Can some of that money be paid to the child or used to pay for something for the child before he or she turns 18?

If you are the parent or caregiver of a child with money paid into court, and you cannot afford an expense that is necessary for the direct benefit of the child, you may submit a request for funds to the Office of the Children’s Lawyer.

A lawyer with the Office of the Children’s Lawyer will appear before a judge every 4 to 6 weeks to discuss requests for payments out of court. The judge will decide whether or not to grant your request for money from your child’s court account. Only a judge can decide whether the money will be paid out from the child’s money in court.

To make a request you should review and complete the following documents:

  1. Minors’ Funds Information Sheet
  2. Request for Payment Out of Court Form
  3. Minors’ Funds Financial Information Form

You should also attach supporting documents, including:

  1. The consent of the minor if the minor is 16 or older
  2. Any estimates you have obtained for the items or service needed
  3. Any invoices, bills or receipts for the items or service

These documents should be sent to:

MinorsFunds@ontario.ca

or:

Minors’ Funds Inquiries
Fax: (416) 314-8056

or:

Minors’ Funds Inquiries
393 University Ave, 14th Floor
Toronto, ON M5G 1E6

How do I know if my request will be approved?

Each request is dealt with on its own merits by the judge. In making the decision about whether to approve the request to spend the child’s money, the following factors are considered:

  • the obligation of a child’s parents to support and look after the child
  • the child’s situation
  • the amount of money in court
  • the age of the child
  • whether the money is being spent on education, medical expenses or maintenance
  • the source of the funds
  • the terms in the will, if the money was left to the minor in a will

While each case is considered based on the specific situation, examples of requests that are often approved are those for medical or educational expenses or requests for support where one of the child’s parents has died. Requests for money for vacations or gifts may not be approved.

How long will it take for me to get the money if a request is approved by a judge?

After your request is heard by a judge, you will receive a letter informing you of the judge’s decision. Cheques are usually sent out or funds directly deposited within ten business days of the date of the hearing.

How can I find out how much money is left in my child’s account?

The Accountant’s office will be able to provide you with a statement of account. A copy of the child’s birth certificate should be attached to your first letter requesting a statement. Subsequent requests do not require a copy of the birth certificate. A custodial parent or person with lawful custody must sign the letter if the child is less than 16 years of age; the signature of the child is required if the child is 16 years of age or over. Your request should be sent to:

Accountant of the Superior Court of Justice
Office of the Public Guardian and Trustee
595 Bay Street, Suite 800
Toronto, ON
M5G 2M6

I do not think that my child is mature enough to receive his/her funds at 18. Can I have this age changed?

The law says that 18 is the age when a child becomes an adult. The Accountant must pay the money when the child becomes entitled to it. You may wish to assist your child by providing financial planning advice from a professional.

What can I do if the judge denies my request?

The judge’s decision is final. If you are unhappy with the decision, you can start a formal court case. You should contact a lawyer for legal advice about the court process, as well as your options. If you start a court case, you must serve the Office of the Children’s Lawyer with your court application (see Rule 72 of the Rules of Civil Procedure).