If the grantor of a power of attorney is sui juris, she makes the decisions. She is not obliged to involve the attorney in all or any of them. She is not obliged to ask the attorney to help her implement all or any of her decisions. In these circumstances, imposing a duty to account could cast an impossible burden on the attorney. The attorney could be required to account for decisions over which she had no influence and for transactions that she did not implement in whole or in part [Bishop v. Bishop, 2006 CanLII 30585 (Ont S.C.J.) at para. 47, citing Fair v. Campbell Estate, supra, at para. 29]. ii. Onus of Proof
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