Power of Attorney Gifting Rules Saskatchewan

The $1,000 Annual Gifting Cap

The 2015 amendments to Saskatchewan's Powers of Attorney Act, 2002 introduced a hard gifting restriction that catches many families off guard. If the enduring power of attorney document is silent on gifting, the attorney is limited to a combined total of $1,000 in gifts to third parties per calendar year.

That $1,000 covers everything — birthday gifts to grandchildren, charitable donations the grantor used to make, Christmas presents, wedding gifts, contributions to a grandchild's RESP. Once the cumulative total for the year hits $1,000, the attorney must stop. Unused amounts don't carry over to the next year; the cap resets on December 31.

This default exists to protect vulnerable adults from having their assets given away. But for families where the grantor has a long-established pattern of generosity — annual church donations of $5,000, birthday cheques to each grandchild, regular charitable giving — the statutory default creates an immediate conflict between the grantor's known wishes and what the attorney is legally permitted to do.

The Self-Gifting Ban

The prohibition on self-gifting is absolute. Under the 2015 amendments and section 3.2 of the regulations, an attorney cannot make any gift to themselves from the grantor's assets without authorization from the Court of King's Bench. Language in the power of attorney document is not enough, and a verbal "Mom said I could" is not a defence.

This matters most in farm succession situations, where the plan might be for the attorney (typically an adult child who operates the farm) to gradually transfer land title to themselves. Without specific self-dealing clauses in the power of attorney, this transfer is legally prohibited, and the ISC Land Titles Registry will reject the transaction.

How to Override the Defaults

If the grantor wants to allow larger gifts or self-dealing transactions, these powers must be explicitly stated in the enduring power of attorney document. The statutory forms (Form B, Form C) provide blank space for custom clauses, and this is where families need to be precise.

Effective customization includes: specific dollar amounts or percentages for annual gifting limits, named recipients or categories of recipients, specific authorization for the attorney to transfer property to themselves (critical for farm succession), and any conditions attached to these expanded powers.

Vague language like "the attorney may make reasonable gifts" invites disputes. Specific language like "the attorney may make gifts totaling up to $10,000 per calendar year to the grantor's adult children and registered charities" is defensible.

Attorney Compensation Limits

The 2015 amendments also set statutory fee caps for attorneys who charge for their services:

Property management: Maximum 2.5% of gross monthly income collected plus 2.5% of gross monthly expenses paid. For an estate with $4,000 in monthly pension income and $3,500 in monthly expenses, this works out to $100 + $87.50 = $187.50 per month.

Personal care: Maximum $15 per hour for time spent actively managing personal affairs — coordinating care, arranging housing, making clothing and nutrition decisions.

These caps apply only when the power of attorney document is silent on compensation. The document can set higher or lower rates, a flat fee, or waive compensation entirely. But if the document doesn't address fees, these defaults are the maximum.

Mandatory Accounting Requirements

Any attorney who charges fees — whether at the statutory rate or a custom rate — must provide an annual accounting in the prescribed form: Form H for a property attorney, Form I for a personal attorney. While the grantor has capacity, that accounting goes to the grantor. If the grantor lacks capacity, it goes to the person named in the document, or — if no one is named — to the most immediate available adult family member and the Public Guardian and Trustee.

A final accounting is mandatory within six months of the attorney's authority ending, whether through the grantor's death, revocation of the power of attorney, or another termination event: Form K for a property attorney, Form L for a personal attorney. (No final accounting is required if the grantor has died and the attorney is the sole beneficiary of the estate.)

The accounting must include complete records of all income received, expenses paid, investments made, property transactions, and any gifts or personal care fees charged. The PGT has the authority to audit these accountings and investigate discrepancies.

Attorneys who fail to file accountings face serious consequences. The PGT can apply to the Court of King's Bench for an order compelling the accounting, and the attorney may be held personally liable for the legal costs of that application.

The Saskatchewan Power of Attorney Kit includes the accounting templates and customizable gifting and compensation clauses that let families set the right boundaries — preventing both abuse and unnecessarily restrictive defaults that conflict with the grantor's actual wishes.

See more Saskatchewan guides →