written grant of authority by principal, brokers and factors / principals;: Buyer agent (real estate broker) / buyer client Confidential advisor including financial adviser and investment advisor / advisee or client; Lawyer/client; A solicitor is presumed to have a fiduciary duty. Executors and administrators / legatees and heirs; Corporate partners, joint venturers, directors and officers / company and stockholders; Board of directors / company; Partner/partner; Senior employee / company; Retirement plan administrators (including 401(k) plans) / retirees and workers; Retirement account advisors; Promoters / company and related subscribers; Liquidator/company; Mutual savings banks and investment corporations / their depositors and investors; Receivers, trustees in bankruptcy and assignees in insolvency / creditors Governments / indigenous peoples; Seminole Nation v. United States Doctor/patient - in Canada, not in Australia; Guardian/ward; Teacher/student; Priest / parishioner seeking counseling; In Australia, the categories of fiduciary relationships are not closed. Roman and civil law recognized a type of contract called fiducia (also contractus fiduciae or fiduciary contract), involving essentially a sale to a person coupled with an agreement that the purchaser should sell the property back upon the fulfillment of certain conditions. Such contracts were used in the emancipation of children, in connection with testamentary gifts and in pledges. Under Roman law a woman could arrange a fictitious sale called a fiduciary coemption in order to change her guardian or gain legal capacity to make a will. In Roman Dutch law, a fiduciary heir may receive property subject to passing it to another on fulfilment of certain conditions; the gift is called a fideicommissum. The fiduciary of a fideicommissum is a fideicommissioner and one that receives property from a fiduciary heir is a fideicommissary heir. Fiduciary principles may be applied in a variety of legal contexts. Possible relationships Joint ventures, as opposed to business partnerships, are not presumed to carry a fiduciary duty; however, this is a matter of degree. If a joint venture is conducted at commercial arm's length and both parties are on an equal footing then the courts will be reluctant to find a fiduciary duty, but if the joint venture is carried out more in the manner of a partnership then fiduciary relationships can and often will arise. Husbands and wives are not presumed to be in a fiduciary relationship; however, this may be easily established. Similarly, ordinary commercial transactions in themselves are not presumed to but can give rise to fiduciary duties,