A Quebec Limited Power of Attorney (Procuration limitée or Mandat spécial) is a legal document governed by articles 2130 to 2185 of the Code civil du Québec (CCQ) that grants a named person (the mandataire or attorney) the legal authority to act on behalf of the grantor (the mandant) for ONE or more specifically and precisely defined acts or transactions — and ONLY for those acts. Unlike a general power of attorney, which grants broad administrative authority, a limited power of attorney is purposefully restricted in scope, duration, and subject matter, making it the appropriate choice when only a specific task needs to be delegated.

The distinction between a limited and a general mandate is enshrined in CCQ article 2135: a mandate conceived in general terms (mandat général) confers only the power to perform administrative acts (actes d'administration), while a mandate for specific acts (mandat spécial) confers only the power to perform those specific acts explicitly described in the document. Furthermore, under CCQ article 2136, all powers granted in a mandate — whether general or limited — are interpreted restrictively. Any act not expressly authorized is presumed to be outside the attorney's authority and any act performed beyond those express powers may not bind the grantor.

Common uses for a Quebec limited power of attorney include: authorizing someone to sell or purchase immovable property (real estate) on the grantor's behalf when the grantor cannot attend the notary's office; allowing someone to manage a specific bank account or complete a specific financial transaction; signing a specific contract or agreement on behalf of the grantor; completing a motor vehicle registration or transfer at the SAAQ; filing a tax return or dealing with the Canada Revenue Agency or Revenu Québec for a specific tax year; and representing the grantor in a specific legal proceeding before an administrative tribunal or court.

The attorney (mandataire) has a fiduciary-like obligation toward the grantor under the CCQ's rules on mandate. Under article 2138 CCQ, the attorney must act with prudence and diligence, honestly and faithfully, and in the best interest of the grantor. The attorney must avoid conflicts of interest and must not use the grantor's assets or information for their own benefit without express permission. Under article 2142 CCQ, the attorney must keep the grantor informed of the progress of the matter and render an account of the mandate upon its completion.

Importantly, a limited power of attorney is not a protection mandate (mandat de protection) under CCQ arts. 2166–2174.1. A protection mandate is specifically designed to take effect if the grantor becomes incapacitated (inapte) and must be homologated by the Quebec Superior Court to become legally effective. A standard limited power of attorney terminates automatically if the grantor becomes legally incapacitated, because the authority of the mandataire depends on the mandant's continued legal capacity to grant and maintain that authority. Anyone who requires ongoing representation despite possible future incapacity must consult a Quebec notary to execute a proper mandat de protection.

The bonne foi (good faith) obligation under article 1375 CCQ applies to both the grantor and the attorney throughout the mandate. The grantor must clearly communicate the scope and limitations of the authority granted, while the attorney must act within those boundaries and in the grantor's best interests at all times. Anyone requiring a power of attorney for a real estate transaction before a Quebec notary should consult the notary in advance, as notarized powers of attorney may be required for certain immovable property transactions under Quebec civil law.

A Quebec limited power of attorney is needed whenever a grantor needs someone to act on their behalf for a specific, defined purpose, particularly when the grantor cannot be physically present or available to complete the act themselves. It provides the legal authorization that third parties — notaries, banks, government registries, and courts — require before recognizing someone else's authority to act.

Real Estate Transactions: When a property owner in Quebec cannot attend the notary's office to sign a deed of sale (acte de vente), mortgage deed (acte d'hypothèque), or other real estate document in person, a limited power of attorney authorizes a trusted person to sign the notarial deed on their behalf. This is particularly common for Quebecers who are travelling internationally, living abroad temporarily, or prevented by illness from attending in person. The notary will require a power of attorney that specifically grants authority to sign the exact type of document in question.

Banking and Financial Operations: A limited power of attorney can grant authority to access a specific bank account, make specific transfers, negotiate instruments, close an account, or perform other precisely defined financial operations at a named financial institution. Many banks in Quebec require a power of attorney specifically naming their institution and the account number. This document is commonly used by elderly persons receiving help from a trusted family member, frequent international travellers, or people recovering from surgery who need temporary assistance.

Vehicle Transactions and SAAQ Registration: When selling or purchasing a motor vehicle in Quebec through the Société de l'assurance automobile du Québec (SAAQ), the registered owner may need to authorize someone to complete the registration transfer and sign related documents on their behalf. The SAAQ has specific requirements for the form and content of powers of attorney used for vehicle registration.

Tax Filing and Government Correspondence: A limited power of attorney can authorize a specific accountant, tax lawyer, or CPA to file income tax returns, respond to CRA or Revenu Québec audit requests, and represent the grantor in matters related to a specified tax period. The CRA and Revenu Québec each have their own authorization forms, but a formal limited power of attorney provides broader authority to act on the grantor's behalf in related legal proceedings.

Legal and Administrative Proceedings: When a party to a specific legal proceeding or administrative hearing cannot attend in person, a limited power of attorney can authorize a representative to appear and act on their behalf at that specific proceeding. Representation before Superior Court or the Court of Appeal generally requires a licensed Quebec lawyer. Before various administrative tribunals (TAT, TAAL, etc.), other authorized representatives may appear under a valid power of attorney.

Corporate Authorizations: A limited power of attorney can authorize a specific individual to sign a defined contract, execute a specific transaction, or take a particular corporate action on behalf of a corporation or partnership, when a board resolution alone is insufficient or when a personal mandate from the authorized signing officer is required.

Without a written limited power of attorney, third parties including notaries, banks, government registries, and courts may refuse to recognize the authority of the person acting on behalf of the grantor, potentially causing the transaction to fail, be delayed, or be declared invalid. The document must be specific enough to satisfy the third party's requirements while granting sufficient authority to accomplish the intended purpose.

Identification of the Parties — Full legal name, date of birth, occupation, and domicile address of the grantor (mandant), and full legal name, domicile address, relationship to the grantor, and contact information of the attorney (mandataire). For a limited power of attorney, precise identification of both parties is essential to enable third parties — including notaries, banks, and government registries — to verify the attorney's identity and confirm their authority to act. If either party is a legal person (corporation), the legal entity name, NEQ number, and the name and title of the signing representative must be provided.

Domain and Specific Powers — The heart of a limited power of attorney is the precise description of the specific act(s) or transaction(s) for which authority is granted. This must be sufficiently detailed to enable the attorney to complete the task without exceeding their authority and without requiring clarification from third parties. Common domains include: immobilier (real estate transactions), bancaire (banking and financial), véhicule (motor vehicle transactions), fiscal (tax filings and government correspondence), judiciaire (legal proceedings before a specific tribunal), contrat (execution of a specific named agreement), and successoral (estate-related matters). Under CCQ art. 2136, all powers are interpreted restrictively — any ambiguity will be resolved against expanded authority.

Ancillary Powers — Powers that are necessarily implied by the main authorized act but must still be expressly stated to be valid. For example, authority to sell real property necessarily implies authority to sign the transfer declaration, accept payment, and deliver possession — but only if those ancillary acts are expressly granted. An attorney who signs a deed without express authority to receive the sale proceeds may be acting beyond their mandate.

Maximum Authorized Amount — If the limited power of attorney involves financial transactions — such as banking operations, payment of funds, or signing contracts involving monetary obligations — specifying the maximum dollar amount the attorney is authorized to commit prevents the attorney from binding the grantor to amounts beyond the intended scope of the mandate.

Restrictions and Exclusions — Any specific acts the attorney is expressly NOT permitted to perform, even within the general domain described. Clear restrictions help third parties understand the precise limits of the attorney's authority and protect the grantor from unintended actions. For example, a banking power of attorney might exclude the authority to open new accounts or apply for credit products.

Effective Date and Duration — The date the limited power of attorney takes effect and the condition or date upon which it terminates. Options include: termination upon completion of the specific act authorized; termination on a fixed calendar date; or termination upon written revocation by the grantor. Under CCQ arts. 2175–2185, the mandate also terminates automatically upon the death of either party, the insolvency of the mandataire, or the legal incapacity of the mandant.

Substitute Attorney — An optional provision designating a backup attorney (mandataire substitut) who is authorized to act if the primary attorney is temporarily or permanently unable to exercise the mandate (CCQ art. 2174). The substitute's authority and scope should be clearly defined.

Remuneration — Whether the attorney is acting gratuitously (presumed by CCQ art. 2134 when the mandate is given between individuals without mention of payment) or for agreed compensation. If the attorney is to be compensated, the amount or basis of remuneration should be specified. The attorney has a right to reimbursement of reasonable expenses incurred in the performance of the mandate regardless of remuneration.

Witness — Attestation by a competent, independent witness who confirms the grantor signed the document voluntarily, with full understanding of its contents, and without coercion. The witness must be at least 18 years old and must not be a party to the document, the attorney, a beneficiary of the mandate, or a person who would benefit from the attorney's actions. A witness signature adds an important layer of authenticity and may be required by third parties.

Bonne Foi — The obligation of good faith under article 1375 CCQ applies to both the grantor and the attorney throughout the entire duration of the mandate — from the granting of authority through its completion and final accounting. Both parties must act honestly, transparently, and in a manner consistent with the spirit and purpose of the limited power of attorney.