A Care and Maintenance Fund is a trust fund that helps ensure the long-term upkeep of a cemetery.
With very limited exceptions, anyone applying to the Registrar for consent to establish a cemetery needs to deposit $100,000 into a Care and Maintenance Fund.
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 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.
Here are the contribution amounts set by the FBCSA:
|Interment and scattering rights||Amount prescribed for non-instalment sales per interment or
scattering right sold / assigned / transferred
|In-ground grave (2.23 m2 / 24 ft2 or larger)||40% of its selling price or $250 – whichever is greater|
|In-ground grave (smaller than 2.23 m2 / 24 ft2)||40% of the selling price or $150 – whichever is greater|
|Crypt||20% of the selling price or $500 – whichever is greater|
|Niche||15% of the selling price or $100 – whichever is greater|
|Scattering ground (single scattering right holder)||40% of the selling price or $100 – whichever is greater|
|Scattering ground (multiple scattering rights holders)||15% of the selling price or $25 – whichever is greater|
|Scattering ground (no scattering rights holder)||$25 per scattering|
If cemetery operators accept instalment payments for interment or scattering rights, the amount prescribed to be deposited into the care and maintenance fund or account should be pro-rated.
|Markers||Amount prescribed per marker installed|
|Flat marker (smaller than 1,116.13 cm2 / 173 in2)||$0|
|Flat marker (1,116.23 cm2 / 173 in2 or larger)||$50|
|Upright marker (1.22 m / 4 ft or less in height and 1.22 m / 4 ft or less in length, including the base)||$100|
|Upright marker (more than 1.22 m / 4 ft in either height or length, including the base)||$200|
Care & Maintenance Trust Fund – Calculator
IMPORTANT – the Care & Maintenance Calculator may not function properly on this size of device. Please use a large screen device or contact the BAO for assistance.
The below information may be transferred to Line 3 on the “Report on Care and Maintenance Fund/Account – Form 2″
Care and Maintenance Trust Fund Calculator Disclaimer
This Care & Maintenance Trust Fund/Account calculator is provided as a general informational tool only. Although the BAO endeavors to ensure that on-line resources are up-to-date, no representation or warranty, express or implied, is made as to the accuracy or completeness of information on its website. The BAO does not represent or warrant that this calculator is fit for any particular purpose and accepts no liability arising of your use of this calculator, including without limitation any errors or omissions. As such, any representation or warranty that is implied is hereby expressly disclaimed.
The calculator is provided for to calculate the minimum amount of care and maintenance contributions only and should not be relied upon as legal advice. Use of this calculator is not intended to act as a substitute for legal advice, should not be acted upon as legal advice, and does not constitute legal or other professional opinion of any kind. Licensees are encouraged to retain suitably qualified and independent legal counsel to answer any legal questions or address any legal issues.