ACCOUNTS AND RECORDS OF ATTORNEYS AND GUARDIANS

Application 1. This Regulation applies to attorneys under continuing powers of attorney, statutory guardians of property, court-appointed guardians of property, attorneys under powers of attorney for personal care and guardians of the person. O. Reg. 100/96, s. 1. Form of Accounts and Records 2. (1) The accounts maintained by an attorney under a continuing power of attorney and a guardian of property shall include, (a) a list of all the incapable person’s assets as of the date of the first transaction by the attorney or guardian on the incapable person’s behalf, including real property, money, securities, investments, motor vehicles and other personal property; (b) an ongoing list of assets acquired and disposed of on behalf of the incapable person, including the date of and reason for the acquisition or disposition and from or to whom the asset is acquired or disposed; (c) an ongoing list of all money received on behalf of the incapable person, including the amount, date, from whom it was received, the reason for the payment and the particulars of the account into which it was deposited; (d) an ongoing list of all money paid out on behalf of the incapable person, including the amount, date, purpose of the payment and to whom it was paid; (e) an ongoing list of all investments made on behalf of the incapable person, including the amount, date, interest rate and type of investment purchased or redeemed; (f) a list of all the incapable person’s liabilities as of the date of the first transaction by the attorney or guardian on the incapable person’s behalf; (g) an ongoing list of liabilities incurred and discharged on behalf of the incapable person, including the date, nature of and reason for the liability being incurred or discharged; (h) an ongoing list of all compensation taken by the attorney or guardian, if any, including the amount, date and method of calculation; (i) a list of the assets, and value of each, used to calculate the attorney’s or guardian’s care and management fee, if any. O. Reg. 100/96, s. 2 (1). (2) An attorney under a continuing power of attorney and a guardian of property shall also keep, together with the accounts described in subsection (1), a copy of the continuing power of attorney, certificate of statutory guardianship or court order constituting the authority of the attorney or guardian, a copy of the management plan, if any, and a copy of any court orders relating to the attorney’s or guardian’s authority or to the management of the incapable person’s property. O. Reg. 100/96, s. 2 (2). 3. (1) The records maintained by an attorney under a power of attorney for personal care and a guardian of the person shall include, (a) a list of all decisions regarding health care, safety and shelter made on behalf of the incapable person, including the nature of each decision, the reason for it and the date; (b) a copy of medical reports or other documents, if any, relating to each decision; (c) the names of any persons consulted, including the incapable person, in respect of each decision and the date; (d) a description of the incapable person’s wishes, if any, relevant to each decision, that he or she expressed when capable and the manner in which they were expressed; (e) a description of the incapable person’s current wishes, if ascertainable and if they are relevant to the decision; (f) for each decision taken, the attorney’s or guardian’s opinion on each of the factors listed in clause 66 (4) (c) of the Act. O. Reg. 100/96, s. 3 (1). (2) An attorney under a power of attorney for personal care and a guardian of the person shall also keep a copy of the power of attorney for personal care or court order appointing the attorney or guardian, a copy of the guardianship plan, if any, and a copy of any court orders relating to the attorney’s or guardian’s authority or the incapable person’s care. O. Reg. 100/96, s. 3 (2). Confidentiality and Disclosure of Accounts and Records 4. An attorney or guardian shall not disclose any information contained in the accounts and records except, (a) as required by section 5 or permitted by section 6; (b) as required by a court order; (c) as required otherwise under the Act or any other Act; or (d) as is consistent with or related to his or her duties as attorney or guardian. O. Reg. 100/96, s. 4. 5. (1) An attorney under a continuing power of attorney shall give a copy of the accounts and records he or she keeps in accordance with section 2 to any of the following persons who requests it: 1. The incapable person. 2. The incapable person’s attorney for personal care or guardian of the person. O. Reg. 100/96, s. 5 (1). (2) A guardian of property shall give a copy of the accounts and records he or she keeps in accordance with section 2 to any of the following persons who requests it: 1. The incapable person. 2. The incapable person’s attorney for personal care or guardian of the person. 3. If the Public Guardian and Trustee is the guardian of property, the incapable person’s spouse, except a spouse from whom the incapable person is living separate and apart within the meaning of the Divorce Act (Canada), or the incapable person’s partner, child, parent, brother or sister. 4. The Public Guardian and Trustee, if he or she is not the incapable person’s guardian of property or guardian of the person. O. Reg. 100/96, s. 5 (2). (3) An attorney for personal care shall give a copy of the records he or she keeps in accordance with section 3 to any of the following persons who requests it: 1. The incapable person. 2. The incapable person’s attorney under a continuing power of attorney or guardian of property. O. Reg. 100/96, s. 5 (3). (4) A guardian of the person shall give a copy of the records he or she keeps in accordance with section 3 to any of the following persons who requests it: 1. The incapable person. 2. The incapable person’s attorney under a continuing power of attorney or guardian of property. 3. The Public Guardian and Trustee, if he or she is not the incapable person’s guardian of property or of the person. O. Reg. 100/96, s. 5 (4). Retention of Accounts and Records 6. (1) Every attorney and guardian shall retain the accounts and records required by this Regulation until he or she ceases to have authority and one of the following occurs: 1. The attorney or guardian obtains a release of liability from a person who has the authority to give the release. 2. Another person has acquired the authority to manage the incapable person’s property or make decisions concerning the incapable person’s personal care, as the case may be, and the attorney or guardian delivers the accounts or records to that person. 3. The incapable person has died and the attorney or guardian delivers the accounts or records to the incapable person’s personal representative. 4. The attorney or guardian is discharged by the court on a passing of accounts under section 42 of the Act and either the time for appealing the decision relating to the discharge has expired with no appeal being taken or an appeal from the decision relating to the discharge is finally disposed of and the attorney or guardian is discharged on the appeal. 5. A court order is obtained directing the attorney or guardian to destroy or otherwise dispose of the accounts or records. O. Reg. 100/96, s. 6 (1). (2) Subsection (1) applies, with necessary modifications, to former attorneys and guardians. O. Reg. 100/96, s. 6 (2). 7. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 100/96, s. 7.