Being an attorney: Legal responsibilities

A power of attorney is a legal document that lets a capable adult give another adult they trust the power to look after their finances and property. This could include the power to manage their land, house, bank accounts, investments, vehicles, and anything else they own, paying their bills, filing their tax returns, cashing their cheques, and making other legal or financial decisions.
The person who gets the power to act is called the attorney, even if they are not a lawyer.
The person who gives an attorney the power to look after their finances and property is called the donor.  A donor may name one attorney, or more than one attorney, to act for them.

An enduring power of attorney is a type of power of attorney.  With an enduring power of attorney, the attorney's power continues or endures after the donor can no longer make their own property and financial decisions.  This is called losing capacity.  An enduring power of attorney document must clearly state that the attorney's authority continues after the donor loses capacity.   If it does not state that, the attorney's power ends if the donor loses capacity.  For example, an enduring power of attorney may say something like the following: 

This enduring power of attorney becomes effective immediately and may be exercised during any period of legal incapacity I may suffer. It is an enduring power of attorney within the meaning of the Powers of Attorney Act.

An enduring power of attorney ensures the attorney can act and make decisions if the donor loses the capacity to manage their property and finances. It is the most common type of power of attorney in Nova Scotia because it allows a donor to plan ahead and name someone they trust to manage their finances and property if the donor cannot, or if the donor just needs someone to help with their finances for a short time.

If an adult does not have an enduring power of attorney and loses capacity to take care of their finances and property, someone may need to apply to court to ask to be named as the adult’s representative to handle their affairs under a law called the Adult Capacity and Decision-Making Act.  The court process is expensive and takes time.  The court would decide what powers the representative would get and what types of decisions they could make on the adult’s behalf.

If no one the adult knows is able and willing to act as a representative, the Nova Scotia Public Trustee may step in to manage the adult’s financial affairs.   Go to the Public Trustee website at novascotia.ca/just/pto for more information.

There is more information about adult representation on the Nova Scotia Public Trustee’s website at novascotia.ca/just/pto/ under “Adult Capacity and Decision-making Act”, or on the Legal Information Society of Nova Scotia's website at www.legalinfo.org/wills-and-estates-law/adult-representation under Adult Representation.

In Nova Scotia an attorney must:

• be at least 19 years old
• be able to understand what it means to act as an attorney under a power of attorney and the legal responsibilities involved
• be trustworthy, and
• be willing and able to take on the role

An attorney does not have to live in the same province as the donor, although it is easier if they do.  An attorney cannot take any personal benefit from the donor’s assets (estate) unless the power of attorney document specifically says they can.

An attorney cannot witness the power of attorney document, and neither can their spouse.

Who can't be an attorney?
The law says an attorney cannot be:

• anyone going through a bankruptcy process (called an "undischarged bankrupt"). The law says it is still okay for a donor to choose an undischarged bankrupt if the person tells the donor in writing about the bankruptcy, and while the donor has capacity the donor agrees in writing that they still want them to act as attorney.
• anyone convicted of an offence involving dishonesty, like fraud, theft, or forgery. The law says it is still okay for a donor to choose them:

• if they have a pardon (record suspension) for that conviction; or
• if they tell the donor in writing about the conviction, and while the donor has capacity the donor agrees in writing that the donor still wants them to act as attorney.

• anyone paid to provide health care or support services to you.  This restriction doesn't apply if your paid caregiver is your spouse, child, sibling, or parent.

The donor can choose to name more than one attorney. However, problems can happen when the document names multiple attorneys to work together or independently. Be careful not to accept such a role unless you are sure you can work with the other named attorney. 

Read the power of attorney document.   The document may say how the donor wants the attorneys to make decisions and how disputes should be worked out if they happen. The donor may direct the attorneys to make decisions jointly or separately:

• Jointly means that the attorneys make decisions together. If the power of attorney does not say how joint attorneys must make decisions, the law says they must act by majority. That means the decision of the majority of the joint attorneys will be the final one. The donor can say in their power of attorney that the joint attorneys must make decisions by unanimous agreement instead of by majority.   This can cause problems. If attorneys cannot unanimously agree on a decision, there is no simple legal procedure to resolve the dispute. If one of the attorneys resigns, the remaining attorney can continue to act.  Otherwise, in most cases, someone will need to apply to court.    
  
  Remaining joint attorneys can continue to act if one or more of the attorneys:

• dies
• gives up the job (resigns) by giving proper notice
• loses capacity
• will not act or is unable to act
• cannot be found despite doing reasonable things to try to find them.

• Separately.  The law calls this "severally".  Acting separately means that each attorney can make decisions for the donor independently. One attorney would not have to contact any of the others and hear their opinion before deciding or acting unless directed in the power of attorney document that they must do that.

Whether attorneys are acting on their own or together, each attorney should ensure that everyone is acting in the donor's best interest.

Being an attorney is a serious responsibility. As an attorney you are called a fiduciary and must act with good faith and honesty. Being a fiduciary means making decisions only for the donor’s benefit, not for your interests and needs or those of others. You must fulfill your legal responsibilities to the donor and manage potential problems that may come up, such as conflicts with others who may disagree with your decisions.  See “Your legal duties and responsibilities to the donor” for more about what it means to be a fiduciary.

Here are a few things to think about in deciding whether to take on the role:
1. Will you be able to keep organized and keep track of all the funds spent for the donor's benefit? You must give an accounting when your role ends.

2. Will acting as attorney put you in situations where your interests may conflict with your duties as attorney?

3. Does the document authorize a fee for you to be paid for the work? There is no defined fee given by Nova Scotia law.  An attorney is only entitled to be paid for their work as attorney if the document clearly says that or if the court orders it. You are entitled to use the donor’s funds for the expenses of doing the work and to be reimbursed if you spend any of your own money to help the donor.

Here are more things to consider:

• The value and nature of the donor’s property.
• How organized their affairs and papers are.
• How comfortable you are managing property and finances.
• Views of family members and concerned friends and the potential for disagreement with or among them.
• The potential for disagreement with any other attorneys.
• The potential for disagreement with anyone with the authority to make personal care decisions on the donor's behalf.
• What is happening in your own life? Do you have the time, ability, and interest to manage someone else’s financial affairs?
• How long the role might likely last. How old is the donor, and what is their state of health?

Yes, you can say no even if you are named in the document as the attorney. Being an attorney may involve a significant amount of work. Be sure that you have the time and ability to do the work. You can say no if you are surprised by a power of attorney appointment and do not wish to act.  Once you accept the role, you should not resign unless you have no choice, such as becoming ill or for some other serious reason.  See “When does power of attorney end” for more information about resigning.

 

As long as they have capacity, the donor can make decisions, manage their finances and property, and revoke (cancel) the power of attorney if they wish.  You cannot override the donor's decisions when they can make their own. You must consult with the donor and follow their instructions.

Read the enduring power of attorney document to determine when you can start acting for the donor.  Your power might start immediately, or it might start only if the donor loses capacity to make financial and property decisions.  There is more information below.

1) Attorney’s power starts right away
Your power may start immediately as soon as the enduring power of attorney document is signed and witnessed.  You could continue to act if the donor can no longer manage their property and finances. 

Most enduring powers of attorney in Nova Scotia take effect immediately but may not be used immediately.  The attorney may not need to act unless the donor asks them to or until the donor loses capacity to manage their affairs. If the document takes effect right away when it is signed, generally no capacity assessment would be needed for the attorney to start to act. The attorney would not have to go through a formal process to prove to third parties, such as banks, that the power of attorney has come into effect. 

To protect against possible abuse sometimes a donor may:

• ask their lawyer to keep the original enduring power of attorney document (called ‘holding it in trust’) and only release it to the attorney if it is clear it is needed, or
• keep the original enduring power of attorney in a safe place, tell their attorney where it is, but only allow the attorney to access it when it is needed. 

2)  Attorney’s power starts only if the donor loses capacity
Some enduring powers of attorney come into effect only when the donor is no longer capable of managing their own finances and property. This type of power of attorney is called a “springing” power of attorney because it springs into effect only when there is proof the donor has lost capacity.  In that case your power will start only if the donor loses capacity. These are much less common, as in some cases it is difficult for a capacity assessor to confirm that the donor is completely incapable of making their own property and financial decisions. 

The donor can state in the power of attorney who they want to assess their capacity to make property and financial decisions.  Usually, the donor would choose a professionally qualified capacity assessor, but they can name anyone else they wish, including their attorney.   

If the power of attorney does not say who the donor wants to do the capacity assessment or if that person cannot do it, a formal capacity assessment may be done by an approved health professional, including a medical doctor or registered psychologist. Some nurse practitioners or registered nurses, occupational therapists, and social workers may also do capacity assessments if they have completed specific training developed by the Nova Scotia Public Trustee’s Office.  

1.  Give written notice that you have started to act

When you start acting for the donor, you must give written notice to:

• the donor, and
• the monitor, if the donor named one (See “Monitors” for more information), and
• anyone else the donor listed in the power of attorney as a person they wanted to be notified. 

If no one on the above list can get notice, or if the donor did not name anyone to notify, you must give written notice to:

• the donor’s immediate family members. Immediate family member means the donor’s spouse, registered domestic partner or common law partner, adult child, adult sibling, or parent.
  and
• the donor’s delegates under a personal directive, if any.  

It is a good idea to keep a copy of the notice and proof that the required people got it is a good idea.  For example, keep the proof of delivery if you send the notice by Registered Mail or courier.

2. Review the enduring power of attorney document

• When does it come into effect? Right away when signed and witnessed? Or only if the donor loses capacity?
• What you are being asked to do?
• What limits are put on your authority?
• Are there any other attorneys?
• Will you be paid for your work or only reimbursed for out-of-pocket expenses?

3. Talk with the donor about the power of attorney, including:

• How to support the donor in decision-making
• Expectations about communication between you and the donor
• Any questions you have for the donor
• The donor’s values, wishes, and beliefs, attitudes about money and their financial goals, to help guide you in decision-making on the donor’s behalf

4. Learn about your legal duties

• You have a number of duties, including a duty to take good care and always act in the donor’s best interests.  This means you must not make decisions for your own benefit. See “Your legal duties and responsibilities to the donor” for more information.
• You must keep good records and always be ready to account for what you have done on the donor’s behalf (see “You must keep a record of your work as an attorney”)

4. Give notarized copies of the power of attorney to banks, businesses, or others who need to rely on it

5. Make a list of the donor’s assets and debts

See ‘What documents and information do I need?’

6. Make a budget for the donor’s income and expenses

• Set up a system to keep records (see “You must keep a record of your work as an attorney”)
• Track the expenses and income of the donor’s estate in chronological order to be prepared for the final accounting at the end of your role
• Keep receipts for every expense
• It is a good idea to create separate folders for different areas of work (a folder for employment history, list of bank accounts and bank statements, income tax returns, insurance papers, etc.)

Read the power of attorney document to find out what power you have. You can only do what the donor gave you authority to do. If you are unsure what powers you have, reviewing the power of attorney document with a lawyer is a good idea.

The donor may have limited your power to a single decision, specific task or task, or a specific time period. This is called “specific powers.” 

Or the donor may have given you broad powers over all areas of the donor’s property and finances. This is called “general powers.”  General powers means you may do almost anything the donor could legally do with their finances and property, subject to any conditions or limits the donor may have put on your powers.  The donor may have listed some specific things you cannot do or must do on their behalf.

There are always some things you cannot do as attorney.

You cannot:

• Make a will for the donor or change or cancel the donor’s will
• Make a new power of attorney for the donor
• Change a beneficiary designation on the donor’s assets unless the court orders this or the document says explicitly you can
• Give or “delegate” your power to someone else unless the document or court allows this
• Give or receive gifts or loans using the donor’s money unless the document says you can
• Vote in an election on the donor’s behalf
• Make an affidavit on the donor’s behalf.

The work you do as power of attorney will depend on the powers included in the power of attorney document.

Common responsibilities include:

• Paying bills
• Depositing money into accounts
• Investing money
• Preparing and submitting tax returns
• Buying and selling land
• Using the donor’s assets to support and care for the donor and the donor’s dependents
• Making gifts or loans at the donor’s request
• Keeping good records of all transactions done on the donor's behalf.

When you start acting as an attorney under a power of attorney document, you must find the original signed document. Getting some notarized (true) copies of the power of attorney document is a good idea. You will need to have the notarized copies for banks and others who must rely on the document. Do not give away the original. Anyone who needs it can be offered a notarized copy. If you cannot find the original, try to find the lawyer who drafted the original to find out if the lawyer knows where the original is stored or whether the lawyer can provide a notarized copy.

When you start acting as the power of attorney, you will need information about the donor’s affairs, including:

Financial information
Information about the donor’s assets and debts, including any:

• Real property (for example, a home, cottage, investment properties)
• Property held in trust for the donor
• Personal and household items (for example, furniture, vehicles, jewellery)
• Liquid assets (cash, bank accounts, stocks)
• Regular bill payments (monthly leases, electricity, heat, phone bill, credit cards, subscriptions, internet)
• Business assets and debts
• Debts owed to the donor
• Employment, insurance, pension, or other benefits the donor receives
• Other financial responsibilities (for example, spousal support or child support)

Contact information

• Names and contact information for banks and other parties you will have to notify as power of attorney
• Names and contact information for anyone else who is an attorney or delegate or representative for the adult. A delegate is a person appointed in a personal directive for health care decisions on the adult’s behalf. A representative is a person appointed in a court order to make decisions on the adult’s behalf. You may need to work with the delegate or representative at times. For example, if the donor needs to move to a care facility, this will involve both medical and financial decision-making.
• Names and contact information for anyone named as a monitor in the power of attorney
• Names and contact information for the donor’s immediate family members

Other

• Details about the donor’s financial wishes, especially any wishes that may lead to conflict with others
• How often and in what format the donor wants to review your activities as attorney (provide an accounting). The power of attorney document may talk about this.

Dealing with the donor’s bank
You can access the donor’s bank account if the donor gave that authority in the power of attorney document. The bank may need their legal department to review the document before they will allow you to act. The bank will need you to fill out their forms and will need your signature for their files. You may need to show the bank the original or provide a notarized copy of the power of attorney document. The forms you fill out at a particular bank can only be used for that bank.

Filing the donor’s income tax return
You must file the donor’s income taxes, if the donor included a clause in the power of attorney document that allows you to deal with the Canada Revenue Agency on the donor’s behalf.

Dealing with the donor’s real property
You may have the power to sell, lease or mortgage and generally manage the real property (land) of the donor if you are given that authority in the power of attorney document. The power of attorney must be recorded at the Land Registration Office in the County or District where the property is located before the sale or purchase takes place. The power of attorney must be signed under seal and have an Affidavit of Execution attached.  An Affidavit of Execution is a sworn statement by a witness confirming that they saw the donor sign the power of attorney. The power of attorney document will usually note the donor's marital status. If the donor is married or in a registered domestic partnership, be aware of spousal rights—speak with a lawyer about this if you are unsure.

 
An attorney is a fiduciary, which means a person who has been trusted with property or power for the benefit of someone else. As a fiduciary, you have legal duties or responsibilities that limit how you must carry out your powers on the donor’s behalf.  Your main duties to the donor are listed below.

You must be loyal to the donor. 
The duty of loyalty includes the duty to: 

• take good care as you make decisions using the power the donor gave you
• stay within the power you have been given
• use reasonable care and skill
• only act in the donor’s best interests
• not give or delegate the authority you have been given to someone else unless the power of attorney document clearly says you can
• avoid conflicts of interest
• act only for the donor’s benefit, unless the donor gives informed consent for you to act to benefit yourself or someone else
• not make secret profits
• not profit or benefit personally from what you do for the attorney or from the donor’s property. Note, however, that the power of attorney document may say if you are to be compensated for helping the donor and how you may be reimbursed for out-of-pocket expenses

You must give priority to the donor’s needs—making sure that they are safe and comfortable. Put their well-being above saving money for others who may inherit their money.  Remember, it is the donor’s money and property. It must be used for the donor’s benefit and in their best interests, even if you or others expect or hope to inherit the money and property when the donor dies. 

You must involve the donor in decisions whenever it is reasonable.
Involve the donor in decisions whenever possible.  Ask the donor what they want. The donor has a right to be kept informed and make their own decisions as long as they can.  If they cannot make their own decision, you must follow these steps to make decisions on the donor’s behalf, in this order:

1. Follow the most recent, relevant instructions the donor gave when they had capacity, if any.
2. If the donor did not give instructions, you must follow the donor’s current wishes if the donor’s wishes are reasonable.
3. If the donor’s wishes are unreasonable or you cannot determine what they are, you must decide as you believe the donor would have. You must consider the donor’s beliefs and values when making decisions.
4. If you do not know what decision the donor would have made, you must decide based on what you believe is in the donor’s best interests.

Highlight box: If the donor is found to lack capacity to make their own decisions, but later regains the ability to make decisions, you must stop acting. 

You must keep a record of your work as an attorney
Keep current, detailed and accurate records of what you do as an attorney.  In certain situations you may be asked to provide a complete record of all transactions you made for the donor. Or after the donor dies the Executor of the estate may require you to provide these records. This is calling providing an “accounting.”

Your legal duty to give an accounting is serious. It is a very serious matter to look after someone else's money and property.  You should always be ready to explain and account for what you do on the donor's behalf.  The donor can require you to give an accounting at any time.  You may also be required to give an accounting to others, including to a monitor if the donor named one (see “Monitors and what they do.”)

You should keep:

• a current list of what the donor owns (assets) and owes (liabilities, with known values or sensible estimates, and how the financial picture may have changed over time
• all bank records (monthly statements, withdrawals and deposit slips for all transactions, online records)
• all income tax information (notices of assessments, T4 and T5 slips, other supporting documents)
• all receipts for purchases you make such as parking, taxis, and, if applicable, any payments made to yourself
• all invoices received and paid on the donor’s behalf
• other important letters and papers (examples are leases, notices from landlords and employers, insurance information).

You must not mix your money and property with the donors’
You must keep your own bank and investment accounts separate from the donors' accounts. You should never mix your own accounts or property with the donor’s unless that was already done with the donor’s knowledge and agreement before the donor lost capacity.

Do not gift the donor’s money to yourself or others
You can make a gift from the donor’s property only if the power of attorney documents says you can. Still, be very careful.

Any gifts should follow what the enduring power of attorney document says. For example, the donor may have made regular gifts to a preferred charity or to family members on special occasions. As attorney you can continue this if the document says you can, and only if the donor will have enough money left to meet their personal care and health care needs and their legal obligations. And, if you give gifts, you must respect the donor’s estate plan whenever it is reasonable (see below).

You must respect the donor’s estate plan
You must not sell or dispose of assets you know are part of the donor’s estate plan unless you must do that to carry out your duties to the donor.

The donor’s estate plan could include the donor’s will, jointly owned assets, designation of beneficiaries on life insurance, registered plans (examples: RRSPs, TFSAs, RRIFs), and trusts. 

For example, if the donor tells you what specific gifts are listed in their will, you should not sell or give that property away, unless you must do that to ensure the donor’s needs are met. Meeting the donor’s needs always comes first.

You must not give your power to someone else
You must not give or “delegate” your authority to someone else.  However, this restriction does not apply if the power of attorney document says you can delegate your power to someone else.

You must not prevent contact between the donor and supportive friends and family
You must not unreasonably interfere with or prevent the donor’s personal contact with supportive family and friends.

The court may remove you from your role if you misuse your power of attorney. You may also face serious legal consequences if you use the donor’s property or money for your own benefit or the benefit of someone other than the donor.

It is a criminal offence to misuse a power of attorney.

You could be charged with other crimes, such as fraud or theft, depending on the situation. You could be sued for financial losses of the donor, charged with a criminal offence, or both.

The donor may have named someone in the power of attorney document to review and watch over your activities and decision-making.  This person is called a monitor. 

A monitor can help protect a donor’s well-being and finances and prevent an attorney from misusing the power of attorney.

A monitor may:

• visit the donor and communicate with the donor at any reasonable time
• check in with you to make sure you are taking good care in managing the donor’s finances and property, including asking you for records of what you have done on the donor’s behalf
• if the donor loses capacity, a monitor may require you to give them information, records or a detailed accounting of what you have done on the donor’s behalf
• apply to court to deal with any problems related to the power of attorney.

The donor can state in the power of attorney document if there are other things the donor wants the monitor to be able to do.

If a monitor believes an attorney is misusing the power of attorney, the monitor must tell the donor and any other attorneys named in the power of attorney. 

Fee
A friend or relative is not entitled to a fee for acting as attorney unless the donor states the payment terms in the power of attorney document. You will not be entitled to a fee if the donor does not do that. Often, a family member or a friend acts as attorney without payment.

Re-payment of reasonable expenses
You are allowed to pay yourself for reasonable out-of-pocket expenses you have for adequately doing your job as attorney, unless the donor directed something different in the power of attorney. This is called reimbursement. Examples of expenses are taxis, government fees and court fees.

You are ultimately responsible for all decisions, but you can ask for help from a lawyer, accountant, investment adviser, or other professionals. It may be helpful to talk to a real estate agent when dealing with land or an appraiser when assessing the value of certain assets. Most power of attorney documents give you the power to pay for the reasonable cost of hiring these professionals with the donor’s finances.

Depending on what you are required to do as power of attorney, you may be dealing with the donor’s loved ones or caregivers for a period of time. Everyone may have different ideas about what is best for the donor’s well-being. To help avoid conflict, you may want to keep them informed about any big decisions you make and explain why you are making them. Showing them respect and considering their opinions may help them feel included, even though you are the ultimate decision-maker.

You can only make health and other personal care decisions for the donor if they give you authority in the document.

A power of attorney does not usually cover decisions about health or other personal care. Another legal document called a personal directive covers personal care decisions such as medical treatment, where the maker of the personal directive will live, or who visits them. A personal directive allows a capable adult to name someone (a delegate) to help make these kinds of decisions for them and to give instructions to the delegate. You can learn more about a personal directive at www.legalinfo.org/wills-and-estates-law/health-care.

A donor can include the right to make personal care decisions in the power of attorney document. This may happen when the attorney (financial matters) and delegate (personal care matters) are the same person acting in dual roles. If the right to make personal care decisions is in the power of attorney document, it must be in writing, signed by the donor, and witnessed. The witness cannot be the delegate or the delegate’s spouse. The donor and delegate must be at least 19 years old and mentally competent.

Sometimes a clause in a power of attorney document will say that the attorney can give medical consent based on an older Nova Scotia law called the Medical Consent Act. That law is no longer in effect. Get legal advice if the only document covering health care decisions refers to this older law. It may not be effective.

Yes, sign your own name on documents even though you are acting on the donor’s behalf. You should include that you are acting as power of attorney when you sign documents on the donor’s behalf.

Two examples of how to sign are below:

Signed: John Smith, duly appointed attorney for Jane Smith, or
Signed: John Smith (power of attorney for Jane Smith)

Power of attorney ends in any of the following ways:

The donor revokes it in writing
The donor can revoke the power of attorney at any time if they have mental capacity to revoke it. This means they understand what it means to revoke the power of attorney. This is called giving notice of revocation. The written notice of revocation must be dated, and the donor must sign it.  If the donor revokes your power of attorney and you think they did not have capacity or that fraud or abuse was involved, it is a good idea to contact a lawyer.  You can apply to court to review the matter.

The donor makes a new power of attorney naming a different attorney
A new power of attorney ends (revokes) any prior power of attorney the donor made unless they say something different in their new power of attorney.  The donor must have capacity to make a power of attorney.

The donor loses capacity, unless it is an enduring power of attorney
If the donor loses capacity, power of attorney ends automatically unless it is an enduring power of attorney.

The donor dies
A power of attorney only applies while the donor is alive. When the donor dies their personal representative looks after their estate. The personal representative is the executor named under the donor’s will, or the estate administrator if the donor had no valid will.  

Bankruptcy
If the donor becomes bankrupt power of attorney ends and a licensed insolvency trustee takes over the donor’s financial affairs. A licensed insolvency trustee is a professional who manages the affairs of a bankrupt person.

If you (the attorney) become bankrupt you can only continue to act for the donor if you tell the donor in writing about the bankruptcy, and while the donor has capacity, they agree in writing that you can still act as their attorney. Otherwise, the donor’s remaining joint attorney or back-up attorney takes over and acts on the donor’s behalf, and the power of attorney document remains in effect.   If there is no joint attorney or back-up attorney, the power of attorney ends.

You (the attorney) lose capacity or die
If you lose capacity or die and the donor did not name a joint attorney or back-up attorney, the power of attorney ends automatically. 

The task or length of time the power of attorney was created for is done or ends
If the power of attorney was for a specific time or task, when the time or task is complete, the power of attorney ends. For example, the donor might have given you a specific power of attorney to sell the donor’s house. Your authority under that document would end once the house is sold.

A court orders it to end
If the court thinks it is appropriate, the court can end an attorney's authority, substitute another person for attorney, or end a power of attorney.  The attorney, a monitor, the Public Trustee, or another interested person would need to apply to court to ask for that to happen.  A judge would hear the facts and decide what should happen.

You (the attorney) are convicted of a crime
If you are convicted of a crime involving dishonesty, like fraud, theft or forgery, and the donor did not name a joint attorney or back-up attorney, your power as attorney is automatically suspended. However, in this situation, you may continue to act as attorney:

• if you have a pardon (record suspension) for that conviction, or 
• if you tell the donor in writing about the conviction, and while the donor has capacity, they agree in writing that you can still act as their attorney

It is best to speak with a lawyer if you have been convicted of an offence and you have power of attorney.

You (the attorney) resign by properly notifying the donor that you are no longer willing or able to act as attorney
You can stop being power of attorney if you become unable to continue acting as the attorney after you start.  This is called resigning.  You must notify the donor in writing if you are resigning.  

Read the power of attorney document as it may say what steps you must take to resign.  There may be a joint attorney, or the donor may have named an alternate (backup) attorney to act if you become unable or unwilling to act. If so, find out if the joint attorney or alternate attorney is willing to take over the role. 

If the power of attorney document does not say what steps to take to resign, the law says an attorney may resign by providing written notice as follows:

If the donor is capable of understanding what it means for you to resign, you should give written notice of resignation to: 

• the donor, and
• the donor’s monitor, if they named one, and
• any other attorneys named in the power of attorney.

If the donor is not capable of understanding what it means for you to resign, you should give written notice of resignation to the following, in order of priority:

• the donor’s monitor, if they named one, and to any other attorneys named in the power of attorney
• the donor’s immediate family members and personal care delegate, only if the donor does not have a monitor or other attorneys or they aren't available to be notified,
• the first available of the donor’s grandparents, grandchildren, aunts or uncles, nieces or nephews, or other relatives, only if no immediate family members are available,
• the Public Trustee, as a last resort.

If the donor no longer has capacity and there is no other attorney (co-attorney or alternate attorney) listed in the power of attorney document to take on the role, you can apply to court to ask the court to appoint someone else to manage the donor’s affairs.  

It is best to get legal advice on how to properly resign and be released as attorney. You may be required to give an accounting of all money spent on the donor's behalf before you are released from your duties. That is one reason why you must keep good records. Keeping a copy of your written resignation and proof that the required people got it is also a good idea.  For example, keep the proof of delivery if you send your resignation by Registered Mail or courier.

Important: If your legal power as attorney ends, stop acting on the donor’s behalf right away. Notify any bank, business or others you dealt with as attorney that your authority has ended. Even if it is easy to continue some tasks, like paying the adult’s bills - do not do it.

If you need legal advice or to talk to a lawyer about an attorney’s role and responsibilities, it is a good idea to speak with a lawyer who focuses their work on estate planning, including powers of attorney, and if possible, a lawyer who has a Trust and Estate Practitioner or “TEP” designation.  Here is information about ways to find a lawyer.