Principal Issues: Whether a person appointed under a supported decision making agreement pursuant to provincial legislation by an adult with a disability who is not contractually competent to enter into a disability savings plan is a qualifying person as defined in subsection 146.4(1).
Position: Question of Fact.
Reasons: Whether an individual is legally authorized to act on behalf of the beneficiary of a disability savings plan is a matter of law to be determined based on the laws of the province or territory in which the beneficiary resides.