Overview

When a child is entitled to receive a payment such as an inheritance, damages in a personal injury or other civil case, or under an insurance policy, one option is to pay the money for the child into court through the Accountant of the Superior Court of Justice (ASCJ).

If you are the parent or caregiver of a child who has money paid into court, you can submit a request for money to be paid out of court through the Minors Funds Program of the Office of the Children's Lawyer.

Money paid into court

Money paid into court is held and managed by the Accountant of Superior Court of Justice (ASCJ). The ASCJ is an Ontario government office within the Ministry of the Attorney General. It holds the money until the child reaches the age of entitlement, usually 18. Learn more about the Accountant of the Superior Court of Justice.

You should contact the ASCJ if you need information about:

  • how the money is invested
  • updating your child’s contact information, for example if you move
  • the status of your child's account
  • how to have the money paid out when your child is entitled to receive the funds

Submit a request for money

If your child’s money has been paid into court and you need some money for the child, you can make a request to access some of your child’s money through the Minors’ Funds Program of the Office of the Children's Lawyer.

You can only do this if you cannot afford an expense that is necessary for the child.

Review and complete the following documents to make a request:

Your request must demonstrate that:

  • you will use the money for the direct benefit of the child
  • the parents or caregivers are unable to meet the needs of the child without assistance

You may also need to attach supporting documents, including:

If you are submitting a request for the first time, you are also required to submit a statement of identification and statement of relationship form which you must sign before a commissioner, notary public, or lawyer, and a statement of relationship which must be signed by a witness not a commissioner, notary public or lawyer.

You must submit the documents described above to the Minors Funds Program at:

Minors' Funds Inquiries

393 University Ave, 14th Floor
Toronto, ON M5G 1E6

Email: MinorsFunds@ontario.ca

Telephone: 416-314-8003
Fax: 416-314-8056

Judge's decision

A lawyer with the Office of the Children's Lawyer will appear before a judge to present requests for payments out of court. The judge will decide whether to grant your request for money to be paid from your child’s court account.

The judge considers each request on its own merits. The judge considers the following factors:

  • the obligation of a child's parents to support and look after the child
  • the child's situation
  • the amount of money with the 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 or trust, if the money was left to the minor pursuant to a will or trust

The judge will often approve requests for medical and education expenses. Requests for support where one of the child’s parents have died may be approved in appropriate cases.

After a judge hears your request, you will receive a letter with the judge's decision.

If the judge approves your request

If the judge decides to grant your request, you should receive a payment of funds within approximately 10 business days from the date of the hearing, either by:

  • cheque in the mail
  • direct deposit to your bank account

If the judge denies the request

If you are unhappy with the judge's decision, you can start a formal court case. You should contact a lawyer for legal advice. If you start a court case, you must serve the Office of the Children's Lawyer with your court application.

Taxes

The Office of the Children’s Lawyer does not file tax returns on behalf of a child. Parents with decision-making responsibility for the child should file required income tax returns for their child.

If the Accountant of the Superior Court of Justice is managing money for your child, they will issue tax slips for investment income earned by your child. If you do not receive tax slips by early March, contact the Accountant of the Superior Court of Justice.

Income earned on certain payments into court, like compensation for personal injury, is non-taxable until the child is 21. Consult your financial or tax advisor to get advice on filing taxes.

Request money from the court to pay a child's taxes

After you send your child's completed income tax return to the Canada Revenue Agency, you can ask for money from your child’s account with the court to pay your child’s income taxes. You can send the request for funds to the Minors' Funds Program. In your request you must include:

  • a photocopy of the Income Tax Return
  • a signed letter asking that the tax amount be paid from the child's money
  • if the child is over 16, their written consent to the request their money to be paid out of the court

If the judge approves the request, the ASCJ can forward a cheque to Canada Revenue Agency from your child's money to pay the taxes.

Updated: August 12, 2021
Published: April 30, 2021