A Canadian Special Power of Attorney (also known as a mandat spécial in Quebec) is a legal document that authorizes another person (the Attorney or mandataire) to perform specific, defined legal acts on behalf of the person granting the power (the Donor, Principal, or mandant). Unlike a general power of attorney that grants broad authority over all property and financial matters, a special power of attorney is narrowly tailored to authorize only the specific acts described in the document. The Attorney cannot exceed the scope of authority granted.

In the common law provinces of Canada (Ontario, British Columbia, Alberta, Manitoba, Saskatchewan, and the Atlantic provinces), special powers of attorney are governed by the same legislation that governs all powers of attorney. In Ontario, the Substitute Decisions Act, 1992 (S.O. 1992, c. 30) provides the framework, though a non-continuing POA limited to specific acts does not need to comply with the more stringent requirements of a continuing POA. In BC, the Power of Attorney Act (R.S.B.C. 1996, c. 370) applies, and in Alberta, the Powers of Attorney Act (R.S.A. 2000, c. P-20) governs.

In Quebec, the distinction between general and special mandates is formally codified in the Civil Code of Quebec. Article 2135 provides that a mandate given in general terms confers only the power to perform acts of simple administration, whereas a special mandate confers authority only to perform the specified juridical acts. This is significant because certain acts, such as alienating (selling) immovable property, require a special mandate. Article 2138 imposes duties of prudence, diligence, honesty, and loyalty on the mandataire. For real estate transactions in Quebec, the mandate must be executed in notarial form (en forme authentique) before a Quebec notary.

A special power of attorney is needed when you require someone to perform a specific legal act or series of related acts on your behalf, but you do not wish to grant them broad authority over your entire financial life. The most common use is for real estate transactions: if you are selling or purchasing property in Canada but cannot attend the closing, a special POA authorizes your attorney to execute the deed of sale, sign closing documents, receive or pay the purchase price, and complete all ancillary transactions. In Quebec, real estate closings are conducted before a notary, and a special mandate in notarial form is required.

Special powers of attorney are frequently used for corporate and business transactions. If you are a director or shareholder of a Canadian corporation and cannot attend a meeting, sign resolutions, or complete a transaction, a special POA can authorize another person to act on your behalf for that specific purpose. This is common for mergers and acquisitions, shareholder agreements, corporate reorganizations, and regulatory filings with provincial or federal authorities.

Other common uses include authorizing someone to deal with the Canada Revenue Agency for a specific tax matter (such as responding to an audit or negotiating a reassessment), managing a specific insurance claim, handling an immigration matter, executing documents for a specific estate or trust administration task, or representing you in a specific legal proceeding. Canadians who are temporarily or permanently residing outside Canada frequently use special powers of attorney to manage specific Canadian matters from abroad.

A valid Canadian Special Power of Attorney must contain several essential elements. The document must clearly identify the Donor (or mandant in Quebec) with their full legal name, address, contact information, and identification number. The Attorney (or mandataire) must be similarly identified. The governing province must be specified, which is particularly important because Quebec's civil law system has different requirements from the common law provinces.

The most critical element is the precise definition of the specific purpose and scope of authority. The purpose category should be identified (real estate, banking, legal proceedings, etc.), followed by a detailed description of the specific matter, transaction, or property involved. The specific powers granted must enumerate each action the Attorney is authorized to perform, such as executing documents, making representations, receiving or disbursing funds, and filing applications. Under Quebec Civil Code art. 2135, a special mandate confers authority only for the described acts, so precision is essential.

The effective period must be clearly defined with start and expiration dates. Financial limits should be specified in Canadian dollars when applicable, including maximum transaction amounts and any restrictions on how funds must be handled. The document should clearly state that it is not a continuing (enduring) power of attorney and terminates upon incapacity. Reporting requirements should be specified if desired. The document must comply with the execution and witnessing requirements of the governing province. In Quebec, a special mandate for real estate must be notarized. In Ontario, two witnesses are required who cannot be the Attorney or the spouses of the Attorney or Donor. The Attorney's acceptance and acknowledgment of fiduciary duties should be documented.