“Under part 1 of the SDA, both the grantor and attorney for property must be 18 years of age. The grantor must have the mental capacity to give a power of attorney at the time of execution (s. 8(1))
Under s. 8(1), a person is capable of giving a continuing power of attorney if he or she:
(a) knows what kind of property he or she has and its approximate value;
(b) is aware of obligations owed to his or her dependants;
(c) knows that the attorney will be able to do on the person’s behalf anything in respect of property that the person could do if capable, except make a will, subject to the conditions and restrictions set out in the power of attorney;
(d) knows that the attorney must account for his or her dealings with the person’s property;
(e) knows that he or she may, if capable, revoke the continuing power of attorney;
(f) appreciates that unless the attorney manages the property prudently its value may decline; and
(g) appreciates the possibility that the attorney could misuse the authority given to him or her.
Formally, the power of attorney form must be signed by the grantor in presence of two witnesses, both of whom must also sign (s. 10(1)). The witnesses to the grantor’s signature may not include the attorney, the attorney’s spouse or partner, the grantor’s spouse or partner, child or any person under guardianship or under the age of eighteen years old: s. 19(2).”