Ten Common Questions about. Enduring Power of Attorney

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2nd Edition

Yukon Public Legal Education Association 2014

Ten Common Questions about

Enduring Power of Attorney Enduring Power

of Attorney

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Yukon Public Legal Education Association (YPLEA) is a non-profit society providing Yukoners with information about the law. We are funded by the Department of Justice, Canada and the Department of Justice, Yukon.

We are grateful to the Government of Canada’s New Horizons for Seniors Program for funding support to produce this second edition.

Anna Pugh, Barrister and Solicitor, prepared the information for this second edition of “Ten Common Questions about Enduring Power of Attorney” in 2013.

We also thank the following people:

• Eleanor Millard for her work on the original booklet in 2003- 2004

• Kathleen Kinchen, Barrister and Solicitor for her review of the booklet in 2004

• Lenore Morris, Leslie McRae, and Stacy Hennings who provided voluntary advice and revisions of the 2004 edition.

Design and layout by Tanya Handley Copyright 2004

Second Edition 2014

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Contents

To Our Readers ...4

1. What is a Power of Attorney? ...5

2. What is an Enduring Power Of Attorney? ...6

3. Who can give someone an Enduring Power of Attorney? ...7

4. Who can be my Attorney? ...8

5. What are the legal requirements for an Enduring Power of Attorney? ...10

6. What are the duties of an Attorney? ...12

7. When does an Enduring Power of Attorney start and end? ...14

8. Can I act for myself at the same time as my Attorney? ...16

9. How can I prevent abuse by my attorney? ...18

10. What if an Enduring Power of Attorney was made in another province or territory? ...20

APPENDIX 1: Notes on the Enduring Power of Attorney ...21

APPENDIX 2: Sample Enduring Power of Attorney ...22

APPENDIX 3: Sample Enduring Power of Attorney ...23

APPENDIX 4: Sample Enduring Power of Attorney ...24

APPENDIX 5: Sample Statement of Attorney ...25

APPENDIX 6: Sample Certificate of Legal Advice ...26

APPENDIX 7: Sample Revocation of Power of Attorney ...27

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TO OUR READERS

The purpose of this booklet is to tell you what Enduring Power of Attorney is and what it is for. It will guide you through the process of making one, as described in the Enduring Power of Attorney Act, RSY 2002, Chapter 73.

• This booklet describes Yukon law, which is not

necessarily the same as the law in other provinces and territories.

• The information was accurate at the time of

publication, but the law, like the weather, can change without notice.

• General information about the law is not a substitute for legal advice, just as a textbook on health cannot replace a Doctor’s advice on a specific problem.

• We could not possibly include every detail on this subject and still make our booklet brief and understandable.

We hope you will find this material helpful in learning about the law. If you decide to make important decisions for yourself after reading this booklet, you may wish to consult a lawyer to make sure that your decision is appropriate for your particular situation.

Happy Reading!

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A power of attorney is a legal document. When you give power of attorney to another person, you give him or her the legal power to make financial and legal decisions for you. This might include paying bills, banking, investing money or selling your house.

The power can be general (meaning: for all financial matters) or specific (meaning: for a certain purpose, such as to sell a house). The person you give the power to is called an “attorney”. In this case, it does not mean

“lawyer”. You are called the “donor”.

A power of attorney does not give the attorney the power to make decisions about your health or where you live. It covers legal and financial matters only.

A power of attorney does not take the place of your will and the power it gives comes to an end when you die.

Example of a General Power of Attorney for a Specific Purpose:

Donna and Martin are going away on a vacation for six months. They have a cabin near Lake Laberge and they have listed it for sale. They are hoping it will sell while they are away, but they need their son, Gary, to sign paperwork for them if it sells. Donna and Martin do a power of attorney that specifically allows Gary to sign documents, including Land Title Office documents, in order to complete their sale. This only gives Gary certain powers, and it does not continue if Donna and Martin are not mentally capable, so this is a power of attorney for a specific purpose.

1. What is a Power of Attorney?

There are two main types of powers of

attorney:

a) General Power of Attorney, which can only be used if you are mentally capable of managing your own affairs,

and

b) Enduring Power of Attorney, which either continues on (endures) in effect or comes into effect when you are no longer mentally capable of managing your own affairs.

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An enduring power of attorney is a document that is legislated under the Enduring Power of Attorney Act (Yukon). It is a power of attorney that continues (endures) in effect even if you are no longer mentally capable of managing your affairs after signing. You can also say in the document that it will come into effect only at a future time or when a specific event occurs. For example, it may only come into effect when a doctor says in writing that you are no longer mentally capable to manage your affairs. You have to be mentally capable when you sign an enduring power of attorney, and

you must say in the document that you want it to be an enduring power of attorney. There are other legal requirements explained later in this document.

Making an enduring power of attorney may avoid disputes between your family members if you are not mentally capable to manage your affairs in the future.

Having an enduring power of attorney saves someone having to go to court to have a guardian of your affairs appointed by a judge. A person appointed by a court may not be aware of your personal wishes, and it can be a costly process to make such an application to a court.

2. What is an Enduring Power Of Attorney?

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Anyone who is 19 years of age or older may give a power of attorney, provided he or she is capable of understanding what he or she is signing at the time it is signed.

Example:

Mary’s mother, Helen, still lives on her own, in her own house, and she does her own banking. She has recently had a fall and broken her hip, and she knows she needs to sell her home, and will need treatment in Vancouver.

She has also been diagnosed with early signs of dementia, even though she is still mentally capable at this time. Helen decides to do a power of attorney so that while she is in Vancouver, Mary can sell her house, pay her bills, and make sure her affairs are taken care of. She decides to make it a power of attorney that will continue on even if she is incapable, as this is a likelihood in the future. Helen goes to see a lawyer and makes an Enduring Power of Attorney.

3. Who can give someone an

Enduring Power of Attorney?

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You can choose anybody to be your attorney, as long as the person you want to appoint is 19 years of age or older, and is mentally capable. Your attorney must also be willing to sign a statement stating he or she understands and accepts the duties and responsibilities of being your attorney. Your attorney can also be a financial institution, or other agency, such as a lawyer or law firm, though you will need to check to see if they are willing to take on the responsibility. Usually if a bank or law firm acts as an attorney, there will be ongoing costs associated with such a service.

Most people choose their husband or wife, friend, adult child or other family member. You can appoint more than one person, and you should say in the document whether two or more attorneys will act together or individually. If you appoint one person to act alone, it is a good idea to appoint an alternate, or substituted attorney. If you appoint a substituted attorney and he or she is to have the same powers as the original attorney, you have to point that out. You should also describe clearly the circumstances when the substituted attorney may take over. You must say what your wishes are in the enduring power of attorney document.

Your attorney should also have enough knowledge and experience with financial matters to be able to deal with your property and finances. Most importantly, the person you appoint should be someone who you can trust and is reliable.

4. Who can be my Attorney?

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Personal Suitability

___ Do you think this person knows how to manage money and property? Do they do it well for themselves?

___ Do you think this person will manage YOUR money and property for your benefit, in the way that you want and in your best interest?

___ Do they collapse under pressure?

___ Are there family fractures?

___ Consider their age and health Trustworthiness

___ Has this person always been open and honest with you?

___ Have you known this person long enough or well enough to know that you can trust them?

___ Do they follow through tasks to completion?

Experience

___ Does this person understand financial matters?

___ Does this person understand the duties and responsibilities involved in carrying out the duties?

___ Can they commit long term?

This list was compiled by Yukon Health and Social Services.

Availability

___ Does the person have the time to handle your money and property as well as their own?

___ Does this person live nearby or is he or she easy to contact and readily available?

___ Would they need financial support to travel?

Reliability

___ Has this person been someone you could rely on?

___ Has this person carried through on important decisions?

Willingness

___ Are they open to learning new skills?

___ Has this person agreed to take on the responsibility?

What to consider when choosing someone to act as an

Enduring Power of Attorney or Executor:

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5. What are the legal requirements for an Enduring Power of Attorney?

See examples of legal Power of Attorney templates in

Appendices 2, 3 and 4 at the end of this

booklet.

There are specific requirements of the Yukon Enduring Power of Attorney Act that are necessary to make an enduring power of attorney valid:

• The enduring power of attorney must be in writing and signed by you as the donor, in front of a witness.

If you are unable to sign, you may make your mark or have another person sign for you. There are specific requirements for any person signing on your behalf or witnessing your mark to provide a solemn declaration, or affidavit, of this signing. This declaration or affidavit must be made before a notary public or lawyer.

• The enduring power of attorney must contain a

statement saying either that it is to continue even if you become mentally incapable of handling your financial affairs after it is signed, or that it will take effect when you become mentally incapable.

• The enduring power of attorney must also have a Schedule of Notes attached to it.

These notes explain the effect of the document, and the wording of the notes is specified under the Act.

• The person who you have appointed as your attorney must also sign a statement saying he or she agrees to act as your attorney and is aware of the duties involved. See sample Statement of Attorney in Appendix 5.

See Appendix 1 for

“Schedule A Notes on the Enduring Power of

Attorney”.

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• The enduring power of attorney will not be valid unless it has a Certificate of Legal Advice from a lawyer attached.

You do not need a lawyer to draft an enduring power of attorney in the Yukon, but you must meet with a lawyer who will review with you the legal issues that arise with your enduring power of attorney and then sign a Certificate saying he or she has met with you and believes you understand what you are signing.

Your lawyer can also act as the witness for your signing.

See Appendix 6 for a sample Certificate of Legal Advice (your lawyer may use his or

her own).

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An attorney acting under an enduring power of attorney acts as a trustee for the donor. The attorney must act with the best interests of the donor in mind at all times, and must never place him or herself in a position of conflict of interest with the interests of the donor.

For example, the attorney cannot use the donor’s assets for the attorney’s benefit, or in a way that is not in the donor’s best interests. The attorney should not borrow money from the donor or lend money to anyone on the donor’s behalf, unless the donor is capable and consents to lending money.

If the donor is mentally incapable, the attorney must manage the donor’s finances and property in a manner that a reasonably prudent person would handle his or her own affairs. In other words, the attorney must try to balance the needs of the donor against the resources available, and try to ensure that no unnecessary loss of money or property occurs. If an attorney takes a fee for acting as the attorney, he or she may be held to a higher standard of judgment and care when dealing with the donor’s assets.

You may limit the powers of your attorney in the power of attorney document; otherwise, an attorney can do anything on your behalf that you, by law, may do by an attorney. This includes things like selling land, managing bank accounts, spending money on your behalf, dealing with investments and paying bills.

6. What are the duties of an Attorney?

Unless otherwise stated in your enduring power of attorney, an attorney

can do anything on your behalf that you, by law, may do by an

attorney.

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Things that your attorney cannot do include:

• changing your will,

• changing a beneficiary designation on a life insurance policy or registered investment.

• If your enduring power of attorney was completed after 2005, your attorney also cannot make health care decisions for you. This is done using an Advance Directive, which is a separate document specific to health care decisions.

For more information on duties of attorneys, please see YPLEA’s information sheet:

“Enduring Power of Attorney: My Role as Attorney”.

For more information on Advance Directives, please see Yukon Health &

Social Services or talk to your health care

professional.

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An enduring power of attorney starts when you sign, or when you say it starts in the document. If it is to start only when you are no longer mentally capable of managing your own affairs, you should ensure the document remains in a safe place so it is only used when your mental incapability is proven in a certain way – perhaps by two medical opinions, or an assessment by a qualified assessor of mental capability.

Example:

Theo goes to see a lawyer and makes an enduring power of attorney. He only wants it to be used if he is not mentally capable to look after his own finances. He doesn’t have a family doctor. In order to determine whether he is mentally capable, Theo and his lawyer decide that the written statement of any medical doctor, or psychiatrist, or another assessor who is qualified under the Decision Making, Support, and Protection to Adults Act will be required in order to have the Enduring Power of Attorney come into effect.

An enduring power of attorney comes to an end if one of the following events occurs:

• if you die.

• your attorney (and any alternate attorney) dies.

• if the enduring power of attorney is cancelled (revoked)

7. When does an Enduring Power of Attorney start and end?

For more information about putting an Enduring Power of Attorney into force,

speak to a lawyer or Yukon Public Legal Education Association or Health and Social

Services.

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enduring power of attorney, the judge may order that any substitute attorney you have named is now the attorney, or the judge may appoint a guardian to take your attorney’s place. Normally these actions are only taken if it is in your best interests and you are not mentally capable to make such changes yourself.

• If you have cancelled (revoked) your enduring power of attorney, you should give written notice to your attorney and to people who deal with the attorney.

• If you have signed other powers of attorney before that have not ended at the time you make an enduring power of attorney, you should make sure the new document revokes them by saying so in it. Notify any attorneys of the revocation and ask them to return their power of attorney documents.

Example of revoking an enduring power of attorney:

Marie made an enduring power of attorney appointing her daughter, Clare. Clare used the power of attorney for three years, while her mother recovered from a bad car accident. Marie is now mentally capable and ready to handle her finances again. She makes a written statement revoking the enduring power of attorney, and signs and dates it. She gives a copy to Clare and copies to all financial or other agencies that Clare was dealing with. The enduring power of attorney is now revoked. If Marie wants Clare to act in the future, she will need to make a new enduring power of attorney.

See sample

“Revocation of Power of Attorney” in

Appendix 7.

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If you have given your Attorney broad powers to act on your behalf (for example, through a general power of attorney), and the Attorney is doing so, you should not also be acting on your behalf in the same way, at the same time.

For example, if your attorney has started to use your enduring power of attorney at a bank and has authority over your accounts, you should not also be withdrawing and depositing funds with those accounts at the same time as the Attorney. If you own land and your attorney has registered the enduring power of attorney at the Land Titles Office, you will not be able to deal with your land on your own behalf. You must revoke your enduring power of attorney in order to get back the power to manage your own affairs, if your attorney has already begun to manage your affairs for you.

Acting on your own behalf at the same time that your attorney is acting for you can create confusion and unclear records of transactions, and as well, could result in liability for your attorney if funds or transactions cannot be accounted for at a later date.

8. Can I act for myself at the same time as

my Attorney?

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Example:

Jim makes an enduring power of attorney and appoints his son, Hank, to be his attorney. Jim is going to Mexico for the winter, so Hank begins acting as his attorney, and pays bills, writes cheques on his bank account, and maintains the house. Jim comes back and starts doing some banking too, on the same accounts. He makes some big purchases, and gives Hank a truck. Jim suffers a stroke that fall and becomes mentally incapable to handle his finances. Jim’s other son, Mike, starts to question Hank about where Jim’s money went, and why Hank is driving his truck. Mike demands accounts for the time that Hank was acting as attorney. Hank only has partial records because his dad was spending money too. As attorney, Hank is responsible to account, but Jim’s spending can’t be accounted for. Jim should have revoked the power of attorney when he returned from Mexico, and have made a new one that would not be used by Hank until a future date.

Example of power of attorney for specific affairs:

Katherine and Paul own a house together. Each has their own bank account. Katherine works in remote areas and is away for months at a time. They are planning to sell the house they have and buy a new one, but Katherine might not be there for the signing of documents.

Katherine signs a power of attorney that gives Paul the ability to sell the house and buy a new one, but it is limited to that purpose. Katherine will be able to continue to do her own banking and manage her affairs. Paul will be able to deal with the house.

If you have only given your attorney

power to manage certain parts of your affairs, your attorney’s

powers only cover those parts of your affairs. You can continue to act for yourself with respect

to your other affairs, provided you are mentally capable to

do so.

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An attorney is in a position of trust and must act as if he or she is a trustee under the Trustee Act. This means that he or she is held to a high standard of responsibility.

Your attorney can be required to produce financial records and to account for what is done with your

financial affairs. If your attorney abuses the powers given to him or her, it could be considered fraud or a breach of his or her duty to you.

Your attorney should not benefit personally from being your attorney. You should choose only a person or persons you trust. You can also restrict your attorney’s powers to only those things you are willing to let them do. You may want to appoint more than one attorney so they are accountable to one another. Another option is to require your attorney to provide yearly statements of account to another trusted person, so that there is an annual review of the attorney’s accounts.

If you are not mentally capable of inquiring into your attorney’s actions, people who have an interest in your affairs and wellbeing (for example, family members or close personal friends) can apply to the court for an accounting of your affairs if they feel there has been abuse.

9. How can I prevent abuse by my attorney?

Make sure the attorney and other people you trust know what your wishes are, when your attorney

may act, and what limits you have set on

the attorney’s power.

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Example of removal of an attorney by the Court due to financial abuse

Dorothy is 95 and no longer has any memory or understanding of her financial situation. Dorothy is

wealthy, and owns several properties. She has appointed her niece, Freda, to be her attorney under an enduring power of attorney. She names her nephew Jack as an alternate attorney. One day, Jack drives past one of Dorothy’s houses and notices it is in poor condition. He asks Freda about the house, and she says it is none of his business. Jack is concerned that Freda is not taking good care of his aunt’s assets, so he makes a request to the Supreme Court of Yukon that Freda be required to prepare a statement of account. It turns out Freda has been living in one of the houses and paying expenses using her aunt’s money, but not taking care of any other assets. The judge who reviews the accounting decides that Freda has not been acting in her aunt’s interests.

The judge can then remove Freda as attorney, and replace her with Jack, as per the terms of Dorothy’s enduring power of attorney.

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An enduring power of attorney that was valid in the province or territory where it was made is valid for use in the Yukon. You may need a written statement confirming its validity from the lawyer who prepared the document in order to use the enduring power of attorney at the Yukon Land Titles Office or at other agencies, such as banks.

If you are now a Yukon resident, it is best to have a Yukon enduring power of attorney to replace any older ones from another jurisdiction.

10. What if an Enduring Power of Attorney was

made in another province or territory?

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APPENDIX 1:

Notes on the Enduring Power of Attorney

Schedule A

NOTES ON THE ENDURING POWER OF ATTORNEY Read These Notes Before Signing This Document

1. The effect of this document is to authorize the person you have named as your attorney to act with respect to your property and financial affairs.

2. Unless you state otherwise in the document, your attorney will have very wide powers to deal with your property on your behalf. The attorney will also be able to use your property to benefit your spouse and dependent children. You should consider very carefully whether or not you wish to impose any restrictions on the powers of your attorney.

3. This document is an “enduring” power of attorney, which means that it will not come to an end if you become mentally incapable of managing your own affairs. At that point your attorney will have a duty to manage your affairs and will not be able to resign without first obtaining permission from the court. The power of attorney comes to an end if you die or your attorney dies.

4. This document takes effect as soon as it is signed and witnessed. If you do not want your attorney to be able to act on your behalf until after you become mentally incapable of managing your own affairs, you should say so in this document.

5. You may cancel this power of attorney at any time, as long as you are mentally capable of understanding what you are doing.

6. You should ensure that your attorney knows about this document and agrees to being appointed as attorney.

______________________

Donor’s signature

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APPENDIX 2:

Sample Enduring Power of Attorney

ENDURING POWER OF ATTORNEY (Comes into force upon signing)

THIS ENDURING POWER OF ATTORNEY is given by me, _____________________, of ____________________ in the Yukon Territory.

1. I revoke any Powers of Attorney, Enduring or otherwise, or other delegation of authority to an agent previously given by me.

2. I appoint ________________, of _______________ in the Yukon Territory, to act as my attorney. If at any time ________________ is not living or is otherwise unable or unwilling so to act or to continue to act, then I appoint _________________ of ______________________ in the ________________________ to act as my attorney in ___________________’s place. In this document I will refer to my attorney and my alternate attorney as my “Attorney”.

3. My Attorney shall act in accordance with the Yukon Enduring Power of Attorney Act 2002, C.

73, as amended from time to time.

4. This Power of Attorney shall come into effect immediately and continue notwithstanding any mental incapacity or infirmity that may occur on my part after the execution of this Power of Attorney.

5. My Attorney has authority to do anything on my behalf that I may lawfully do by an attorney, and my Attorney’s authority is not terminated by any mental incapacity or infirmity that may occur on my part after the execution of the Power of Attorney.

6. In accordance with the Yukon Land Titles Act, RSY 2002, c.130, as amended from time to time, I authorize my Attorney to take possession of, lease, sell, mortgage, manage and improve my estate, or any interest in it, as my Attorney in (his/her/their) absolute discretion thinks best.

7. My Attorney (circle one) shall be / shall not be entitled to remuneration and if so entitled, shall be paid out of my estate, the fees, reimbursement and other compensation for acting as my attorney in accordance with the criteria governing the compensation for trustees under the Yukon Trustee Act, RSY 2002, c. 223, as amended from time to time.

8. This Power of Attorney includes the explanatory notes that are attached to this document as

“Schedule A - Notes on the Enduring Power of Attorney” in Appendix 1

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APPENDIX 3:

Sample Enduring Power of Attorney

This ENDURING POWER OF ATTORNEY

(comes into force on the donor becoming not mentally capable)

is given by me, _________________, of ____________________ in the Yukon Territory.

1. I revoke any Powers of Attorney, Enduring or otherwise, or other delegation of authority to an agent previously given by me.

2. I appoint (e.g. my spouse)________________, of _______________ in the Yukon Territory, to act as my attorney. If at any time ________________ is not living or is otherwise

unable or unwilling so to act or to continue to act, then I appoint _________________

of ______________________ in the ______________________ to act as my attorney in ___________________’s place. In this document I will refer to my attorney and my alternate attorney as my “Attorney”.

3. My Attorney shall act in accordance with the Yukon Enduring Power of Attorney Act RSY 2002, C. 73, as amended from time to time (the “EPAA”).

4. This Power of Attorney shall come into effect on me being no longer capable of managing my own affairs.

5. For the purposes of Section 6(2) of the EPAA, I appoint my family physician, or other licensed physician, or qualified assessor under Yukon’s Decision Making, Support and Protection to Adults Act in his or her absolute discretion to decide whether or not I am mentally capable. I shall be deemed to be no longer capable of managing my own affairs at such time as my family physician, or other licensed physician, or assessor makes a signed and dated statement in writing to that effect.

6. My Attorney has authority to do anything on my behalf that I may lawfully do by an attorney.

7. In accordance with the Yukon Land Titles Act, RSY 2002, c.130, as amended from time to time, I authorize my Attorney to take possession of, lease, sell, mortgage, manage and improve my estate, or any interest in it, as my Attorney in (his/her/their) absolute discretion thinks best.

8. My Attorney (circle one) shall be / shall not be entitled to remuneration and if so entitled, shall be paid out of my estate, the fees, reimbursement and other compensation for acting as my attorney in accordance with the criteria governing the compensation for trustees under the Yukon Trustee Act, RSY 2002, c. 223, as amended from time to time.

9. This Power of Attorney includes the explanatory notes that are attached to this document as Schedule “A”.

IN WITNESS WHEREOF I have hereunto set my hand and seal at the City of Whitehorse, in the Yukon Territory, this _____ day of ________________, 20___.

SIGNED, SEALED AND DELIVERED in the presence of:

__________________________ ___________________________

Witness Donor

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APPENDIX 4:

Sample Enduring Power of Attorney

ENDURING POWER OF ATTORNEY (for the appointment of more than one attorney)

THIS ENDURING POWER OF ATTORNEY is given on __________________ by ______________________ of _______________________

I appoint the following persons:

Who shall act jointly to be my attorneys in accordance with the Enduring Power of Attorney Act and to do on my behalf anything that I can lawfully do by an attorney.

I hereby revoke any previous power of attorney or other delegation of authority to an agent. In accordance with the Enduring Power of Attorney Act, I declare that this power of attorney may be exercised only if I become mentally incapable of managing my own affairs.

This enduring power of attorney is subject to the following conditions and restrictions:

1. It is to come into force only upon my being declared mentally incapable by two medical doctors;

2. No one can be appointed as a substitute attorney;

3. The attorneys shall be reimbursed from my estate for any out-of-pocket expenses incurred on my behalf.

(Donor) (Donor’s Address)

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APPENDIX 5:

Sample Statement of Attorney

STATEMENT OF ATTORNEY

I, __________________________ of ________________________, Yukon Territory, acknowledge that I have been appointed by ____________________ as his/her

attorney. I have been made aware of the responsibilities of acting as an attorney under the Yukon Enduring Power of Attorney Act, and I agree to assume these responsibilities.

IN WITNESS WHEREOF I have hereunto set my hand this _____ day of _________, 20__

______________________________

Attorney

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APPENDIX 6:

Sample Certificate of Legal Advice

CERTIFICATE OF LEGAL ADVICE

I, _____________________ (print lawyer name), of the City of Whitehorse, in the Yukon Territory, Lawyer, CERTIFY that:

1. on the ____ (day) of ___________ (month), 20__, _______________ (the “Donor”) attended before me with respect to the attached Enduring Power of Attorney and Notes on the Enduring Power of Attorney;

2. I explained to the Donor the nature and effect of the attached Enduring Power of Attorney and Notes on the Enduring Power of Attorney and the Donor appeared to me to understand the nature and effect of the Enduring Power of Attorney;

3. the Donor acknowledged to me, and I am satisfied that the Donor fully understood the nature and effect of the attached Enduring Power of Attorney and Notes on the Enduring Power of Attorney;

4. the Donor further acknowledged that he\she was prepared to execute the attached Enduring Power of Attorney freely, voluntarily and without any pressure, coercion or undue influence from the Attorney or any other person;

5. I was personally present and did see the Donor duly sign and execute the attached Enduring Power of Attorney;

6. the attached Enduring Power of Attorney was executed by the Donor at the City of Whitehorse, in the Yukon Territory; and

7. the Donor is in my belief of the full age of nineteen years.

DATED at the City of Whitehorse, in the Yukon Territory, this ____ day of

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APPENDIX 7:

Sample Revocation of Power of Attorney

REVOCATION OF POWER OF ATTORNEY

THIS REVOCATION OF ENDURING POWER OF ATTORNEY dated the ___ day of ____________, 20___.

WHEREAS:

1. By an enduring power of attorney dated the ____ day of ___________, 20____, I appointed _______________________ to be my attorney with certain powers and authorities;

2. I now desire to revoke the power.

3. I confirm that I am mentally capable at this time, and no doctor has indicated, by writing or otherwise that I am not capable to make this decision.

4. I confirm that I am executing this revocation freely, voluntarily and not under any undue influence from any person.

NOW THEREFORE I revoke the enduring power of attorney.

Dated at the City of Whitehorse, in the Yukon Territory, on the date first above written.

___________________________

Signature of donor

Print donor’s name: _________________

___________________________

Signature of witness

Print witness name: _________________

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