How to file your Form 1


A new Form 1 and filing process has been implemented which will address the concerns expressed in the past by the legal profession regarding the complexity and continuing relevance of the originally designed Form 1. The process has been simplified and the Form 1 can be electronically filed at the same time as the Lawyer Annual Report and Paralegal Annual Report.

Form 1 enables The Law Foundation of Ontario to be confident that it receives the interest generated on all lawyers’ and paralegals’ mixed trust accounts. This revenue supports Legal Aid Ontario and many other activities which enhance excellence in the legal professions and access to justice for all Ontarians.

To file the Form 1 electronically, please click on this link.

If you have additional questions about the Form 1, please send an email to form1@lawfoundation.on.ca.

Frequently Asked Questions
Who needs to file a Form 1?
Every mixed trust account must be reported. Form 1 can be filed by the lawyer, paralegal or designated financial filing licensee, who is responsible for client trust monies held in a mixed trust account at any time during the reporting year. This could include sole practioners, the designated financial filing licensee on behalf of a firm, or any licensee who is responsible for a mixed trust account not otherwise reported.
If I am a member of a firm but not the designated financial licensee, do I have to file a Form 1?
A licensee who is a member of a firm may be responsible for a mixed trust account which is not the responsibility of the firm and therefore not included in the Form 1 filed by the firm’s designated financial filing licensee. That account must be reported separately by the licensee responsible for it.
Does every lawyer or paralegal have to complete a Form 1?
No. Only sole practitioners, a firm’s designated financial filing licensee, or any licensee who is responsible for a mixed trust account not otherwise reported are required to complete and file the Form 1.
What is a mixed trust account?
As set out in Section 57 (1) of the Law Society Act, a mixed trust account is one in which a licensee holds money in trust for or on account of more than one client in one fund.
Where can I find the new Form 1?
You may file on-line. Form 1 is available for e-filing through the Society’s on-line Annual Reporting portal. (https://portal.lsuc.on.ca/wps/portal) Alternatively, if you cannot file electronically and wish to obtain a hard copy form, please click on this link.
What should I do if there is more than one mixed trust account to be reported?
The electronic Form 1 will accept up to 12 mixed trust accounts.

If you are reporting by hard copy and you have more than one account, attach a separate piece of paper with the additional reporting information.
Can I still use the old Form 1 for reporting on 2008 activities?
No, the new Form 1 replaces the previous Form 1, which is now obsolete. If you are filing for years prior to 2008, call The Law Foundation of Ontario at (416) 598-1550.
Do I still have to provide monthly details regarding account balances, rates of interest paid and interest amounts paid by my financial institution on the new Form 1?
No. Under O. Reg. 59/08, lawyers and paralegals are no longer required to provide The Law Foundation of Ontario with this information.
What detail should I keep on file?
The Law Foundation of Ontario may request a supplementary report to confirm or clarify information regarding your mixed trust accounts. See O.Reg. 59/08, Section 2 (2). As a general rule, your regular monthly bank statement provides the necessary information to complete a supplementary report if one is requested.
Does the new Form 1 require an original signature?
E-file versions of Form 1 do not require an original signature. Hard copies of Form 1 require an original signature.
What is the deadline for filing Form 1?
The deadline for filing Form 1 is March 31st.
Where do I mail my Form 1 Report?
  1. File electronically by clicking on this link

    2. or

  2. 2. If you are filing a hard copy Form 1, mail directly to:


The Law Foundation of Ontario
20 Queen Street West, Suite 3002
Box 19,
Toronto, ON
M5H 3R3