Care and Maintenance Calculator

A Care and Maintenance Fund/Account is a trust fund that helps ensure the long-term upkeep of a cemetery. The fund pays for maintenance costs after a cemetery has stopped making sales. A cemetery operator is required to make contributions to the fund from the sale of in-ground graves, crypts, tombs, niches and scattering rights.

The Funeral, Burial and Cremation Services Act, 2002 (FBCSA) outlines how much is required to contribute from the sale of each of these items. This will be either a percentage of the item’s price (for example, 40 per cent of the price) or a set dollar amount – whichever is greater.

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C&M Fund Calculator 

The BAO provides a calculator to assist licensees. Please click on this link:

Care & Maintenance Contribution amounts and calculator

This legally required trust fund helps ensure the long-term upkeep of a cemetery so that money is set aside for needed work.