The trustee of an estate (executors or administrators) may delegate to another person by power of attorney all or any of the powers vested in them as trustee. This is subject to numerous strict restrictions:
a. The trustee must be intending to remain out of the province for a period exceeding one month (evidence on this point will be required, including evidence that at the time of the exercise of the power of the attorney, the donor (trustee) was out of the province);
b. The person appointed may not be the only other co-trustee;
c. The power of attorney shall be attested to by at least one witness; and
d. The power of attorney must be filed in the land titles office of each land titles district in which trust property is located within ten days after its execution, together with a statutory declaration by the donor (trustee) that they intend to remain out of the province for a period of exceeding one month from the date of the declaration, or from a date therein mentioned.
See section 36, The Trustee Act
The power of attorney does not come into operation unless the donor is out of the province, and is revoked by their return.
See section 36(3), The Trustee Act