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Care and Maintenance Calculator

Care and Maintenance Calculator

Overview

The Care and Maintenance Calculator is being updated and will be back online in coming days. Thank you for your patience.

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

Interment and scattering rights

In-ground grave (2.23 m2 / 24 ft2 or larger)

Amount prescribed for non-instalment sales per interment or scattering right sold / assigned / transferred

40% of its selling price or $250 – whichever is greater

Interment and scattering rights

In-ground grave (smaller than 2.23 m2 / 24 ft2)

Amount prescribed for non-instalment sales per interment or scattering right sold / assigned / transferred

40% of the selling price or $150 – whichever is greater

Interment and scattering rights

Crypt

Amount prescribed for non-instalment sales per interment or scattering right sold / assigned / transferred

20% of the selling price or $500 – whichever is greater

Interment and scattering rights

Scattering ground (single scattering right holder)

Amount prescribed for non-instalment sales per interment or scattering right sold / assigned / transferred

40% of the selling price or $100 – whichever is greater

Interment and scattering rights

Scattering ground (multiple scattering rights holders)

Amount prescribed for non-instalment sales per interment or scattering right sold / assigned / transferred

15% of the selling price or $25 – whichever is greater

Interment and scattering rights

Scattering ground (no scattering rights holder)

Amount prescribed for non-instalment sales per interment or scattering right sold / assigned / transferred

$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

Markers

Flat marker (smaller than 1,116.13 cm2 / 173 in2)

Amount prescribed per marker installed

$0

Markers

Flat marker (1,116.23 cm2 / 173 in2 or larger)

Amount prescribed per marker installed

$50

Markers

Upright marker (1.22 m / 4 ft or less in height and 1.22 m / 4 ft or less in length, including the base)

Amount prescribed per marker installed

$100

Markers

Upright marker (more than 1.22 m / 4 ft in either height or length, including the base)

Amount prescribed per marker installed

$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.

This Care and Maintenance Trust Fund Calculator is to assist a licensed cemetery operator to compute the minimum amount of care and maintenance contributions required to be remitted in the operator’s fiscal year. Completing this calculator does not replace submitting the cemetery annual licensure report (Form 1, 1A & 2).

The below information may be transferred to Line 3 on the “Report on Care and Maintenance Fund/Account – Form 2″

The table will be back online shortly.

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.