One of the most crucial steps for occupational therapists and their clients is goal setting. Goal setting needs to be a collaborative process between children, their families, and therapists. Occupational therapists must be client-centred and family-centred so that children's and families' voices are being heard and their values respected. Often, it is assumed that young children are not capable of identifying their goals for therapy. However, recent research has highly debated this topic. Research has shown that children do have the capacity to understand abstract processes. Therefore, children must be allowed to identify meaningful goals during therapy. Developing effective relationships with children and families is crucial for occupational therapists.