Powers of attorney

(a) What is the legislation that governs powers of attorney in Nova Scotia?

Powers of Attorney Act, RSNS 1989, c 352, as amended by 2022 SNS, c 23, governs enduring powers of attorney.

(b) What type of authority may be granted under a power of attorney and what are the limitations?

The Act is silent on the extent of powers that may be authorized under a power of attorney, so it is necessary to refer to the common law and equity. Generally, such a power may not delegate any legal decision that is personal and discretionary to the donor, for example, the power to make a will or to designate a beneficiary under a life insurance policy or a registered plan, or the exercise of a fiduciary power, such as the office of executor, trustee, or corporate director. In general, unless the document explicitly permits, the attorney may not delegate his or her discretionary powers.

(c) What are the formalities for executing a power of attorney in Nova Scotia and can it be executed virtually?

The power of attorney must be in writing, signed by the donor, and witnessed by at least two persons, neither of whom is the attorney or the spouse of the attorney, the spouse of the donor, or a paid caregiver to the donor. If the power is intended to be exercised after and during the donor’s incapacity, the document must explicitly state that it may be exercised during incapacity in order to be an enduring power of attorney.

A power of attorney cannot be validly executed virtually.