Care and Maintenance Calculator - Updated
For contributions from Jan. 1, 2022 onward
Below are the contributions set by the Funeral, Burial and Cremation Services Act, 2002 (FBCSA) for sales occurred after Jan. 1, 2022:
| Interment and scattering rights | Amount prescribed for non-instalment sales per interment or scattering right sold / assigned / transferred |
|---|---|
Interment and scattering rightsIn-ground graves that are 2.23 m² (24 ft² ) or larger |
Amount prescribed for non-instalment sales per interment or scattering right sold / assigned / transferred40% of its selling price or $290 – whichever is greater |
Interment and scattering rightsIn-ground grave (smaller than 2.23 m2 / 24 ft2) |
Amount prescribed for non-instalment sales per interment or scattering right sold / assigned / transferred40% of the selling price or $175 – whichever is greater |
Interment and scattering rightsTomb, Crypt or Compartment in a public mausoleum |
Amount prescribed for non-instalment sales per interment or scattering right sold / assigned / transferred20% of its selling price or $830 – whichever is greater |
Interment and scattering rightsNiche or Compartment in a public columbarium |
Amount prescribed for non-instalment sales per interment or scattering right sold / assigned / transferred15% of its selling price or $165 – whichever is greater |
Interment and scattering rightsScattering ground for which there will be only one scattering rights holder |
Amount prescribed for non-instalment sales per interment or scattering right sold / assigned / transferred40% of the selling price or $115 – whichever is greater |
Interment and scattering rightsScattering ground for which there will be more than one scattering rights holder |
Amount prescribed for non-instalment sales per interment or scattering right sold / assigned / transferred15% of the selling price or $30 – whichever is greater |
Interment and scattering rightsScattering ground for which there will be no scattering rights holder |
Amount prescribed for non-instalment sales per interment or scattering right sold / assigned / transferred$30 per scattering |
Interment and scattering rightsA private mausoleum provided or constructed by a person other than the cemetery operator is installed in a cemetery |
Amount prescribed for non-instalment sales per interment or scattering right sold / assigned / transferred20% of the sum of specified prices or $575 multiplied by the number of tombs, crypts, compartments – whichever is greater |
Interment and scattering rightsA private columbarium provided or constructed by a person other than the cemetery operator is installed in a cemetery |
Amount prescribed for non-instalment sales per interment or scattering right sold / assigned / transferred15% of the sum of specified prices or $115 multiplied by the number of niches and compartments – whichever is greater |
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.
Selling price means the price payable by the purchaser, excluding taxes as per Ontario Regulation 30/11 section 87.
| Markers | Amount prescribed per marker installed |
|---|---|
MarkersFlat marker (smaller than 1,116.13 cm2 / 173 in2) |
Amount prescribed per marker installed$0 |
MarkersFlat marker (1,116.23 cm2 / 173 in2 or larger) |
Amount prescribed per marker installed$100 |
MarkersUpright marker measuring 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$200 |
MarkersUpright marker measuring more than 1.22 m (4 ft) in either height or length, including the base |
Amount prescribed per marker installed$400 |
Care & Maintenance Trust Fund – Calculator
IMPORTANT – the Care & Maintenance Calculator may not function properly on smaller devices. Please use a large screen device or contact the BAO for assistance.
This Care and Maintenance Trust Fund Calculator is to assist a licensed cemetery operator to compute the minimum amount of care and maintenance contributions required to be remitted in the operator’s fiscal year. Completing this calculator does not replace submitting the cemetery annual licensure report (Form 1, 1A & 2).
The below information may be transferred to Line 3 on the “Report on Care and Maintenance Fund/Account – Form 2″
| Type | No. sold/ transferred/ assigned | Total Sales ($) | Care and maintenance contributions ($) | Total installment payments received ($) | Care and maintenance contributions ($) |
| In-ground graves that are 2.23 m² (24 ft² ) or larger | 0 | 0 | 0 | 0 | |
| In-ground graves that are 2.23 m² (24 ft² ) or smaller | 0 | 0 | 0 | 0 | |
| Tomb, crypt or compartment | 0 | 0 | 0 | 0 | |
| Niche or compartment | 0 | 0 | 0 | 0 | |
| Scatterings (single) | 0 | 0 | 0 | 0 | |
| Scatterings (multiple) | 0 | 0 | 0 | 0 | |
| Scatterings (no rights) | 0 | 0 | 0 | ||
| SUBTOTAL | 0 | SUBTOTAL | 0 | ||
| TOTAL CONTRIBUTIONS ($) | 0 |
The below information may be transferred to Line 4 on the “Report on Care and Maintenance Fund/Account Form 2”
| o | No. sold/ transfered/ assigned | Care and maintenance contributions ($) |
| Flat marker (smaller than 1,116.13 cm² / 173 in²) | 0 | |
| Flat marker (1,116.13 cm² / 173 in² or larger) | 0 | |
| Upright marker measuring 1.22 m ( 4 ft) or less in length, including the base | 0 | |
| Upright marker measuring more than 1.22 m ( 4 ft) in either height or length, including the base | 0 | |
| Total Marker Contributions ($) | 0 |
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 endeavours 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.
If you have any questions or feedback please contact the Financial Compliance team at the BAO through email trust@thebao.ca or call 647-483-2645