For the scenario below identify 3 tax planning strategies and explain why they would be useful from a tax perspective.

Debra is a single mom with an 18-year-old child that has a mental impairment. The child will not be able to reside independently as he requires 24-hour supervision and is unable to work. Debra is a law clerk. She earns $55,000 gross. She also receives support payments from her former spouse as well as child support. She has an RRSP for herself and opened an RESP for the child but he will not be pursuing post-secondary education. She is worried about helping finance the childs lifetime without negatively impacting any social benefits he may qualify for. She heard about trust accounts and is thinking of setting one up.

Please answer it in detail, as much as better. Thank you!