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This document is a Guidelines for Conducting Assessments of Capacity published by the Capacity Assessment Office of the Ontario Ministry of the Attorney General in May 2005. It provides a comprehensive framework for conducting mental capacity assessments under the Substitute Decisions Act, 1992 (SDA). The guidelines outline ethical and legal considerations, define mental capacity constructs of 'understand' and 'appreciate', establish assessment procedures, provide guidance on property and personal care capacity interviews, address needs statements, and offer considerations for assessing special populations including the elderly, individuals with focal neurological disorders, the psychiatrically disabled, and people with intellectual disabilities.