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Care and Maintenance Calculator

Care and Maintenance Calculator


A Care and Maintenance (C&M) Fund is a trust fund that helps ensure the long-term upkeep of a cemetery.

A cemetery operator also needs 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 you need to contribute from the sale of each of these items. This will be either a percentage of the item’s price (for example, 40% of the price) or a set dollar amount – whichever is greater.

(FYINotice to the Profession: Reminder – Changes to the FBCSA on cemetery care and maintenance funds and accounts)


There are currently two calculators for 2 different periods of time.

Use one of the two the applicable calculators — for interment, scattering right sales, resales and marker installations — that occurred during one of these two periods:

  1. Up to Dec. 31, 2021Care & Maintenance Contribution amounts and calculator one
  2. From Jan. 1, 2022 onwardCare & Maintenance Contribution amounts and calculator two

Select the one that applies to the period of time for your C&M Fund contribution.

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