Thank you very much for the questions.
I think they will make RDSPs more accessible for an important group of people. If you look at RDSPs for adults who are eligible for the disability tax credit, typically the individual is the holder of the plan; but, in some cases where the individual, because of their disability where their ability to enter into an RDSP contract isn't out, the question is who can be the plan holder. Absent this measure, because property comes under provincial law, it would require guardianship. Guardianship is something that can be a time-intensive process. It can also reduce the individual's autonomy in important ways.
This measure was first introduced in 2012 and has been extended a couple of times. What Bill C‑47 proposes to do is to extend it one more time. It allows in those cases what's called a “qualifying family member” to be the plan holder. The measure does two things. First, the qualifying plan holder measure would expire at the end of 2023. The bill proposes to extend those three years, until the end of 2026. The second thing it does is that, currently under the current provision, it's either parents or a spouse who can be a qualifying family member, and this proposes to add siblings. It proposes to add brothers and sisters to the list. Those are the two main changes.