This report addresses the widening of the provisions for maintenance from income and capital and considers provisions for advancement. It examines when a gift carries income; powers of maintenance out of income; and powers of maintenance and advancement out of capital. Frequently, the trust instrument does not confer powers to maintain or advance and in modern times statutory powers have appeared.

Sections 32 and 33 of theAlberta Trustee Act, 1970, are examined. Section 32 gives the trustees a discretion to make payments out of income for the maintenance or education of an infant beneficiary. Section 33 gives to them, with the leave of the court, power to make payment for the same purpose out of capital; however, there is no power to make payments by way of advancement as distinct from maintenance and education.