A power of attorney is a legal document that authorizes one person (the attorney or agent) to make decisions and act on behalf of another person (the principal). There are different types: a general power of attorney covers broad financial matters, while a specific or limited power of attorney applies to particular transactions. A continuing or enduring power of attorney remains valid if the principal becomes mentally incapacitated. A power of attorney for personal care covers health and living decisions. Provincial laws govern powers of attorney in Canada. These documents are important for planning ahead in case of illness, absence, or incapacity.