The study examines two primary research questions: (1) How are legal issues currently impacting WIL programs in Ontario? (2) What steps could be taken to help legal frameworks and processes align more closely with the goal of expanding the availability of quality WIL programs and opportunities? We addressed these questions through a combination of in-depth qualitative interviews with WIL experts in both legal and non-legal roles and a review of relevant provincial and federal legislation and regulations, as well as legal cases dating back to 1990. We also reviewed secondary literature on WIL in Canada and in the United States, the United Kingdom and Australia. As well, the report analyzes Canadian tax expenditures designed to support WIL to assess the size and scope of tax-delivered investments in these programs.