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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 is required to make contributions to the fund from the sale of in-ground graves, crypts, tombs, niches and scattering rights. The fund pays for maintenance costs after a cemetery has stopped making sales.

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.


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.