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For information about commercial cemeteries select from the options below.
Commercial cemetery operators must apply for and be granted a license to operate as a commercial cemetery. The Registrar of Cemeteries will require a business plan to be submitted that demonstrates the long term environmental, fiscal and operational sustainability of the cemetery.
The current annual licensing fee is $600 for each cemetery, effective January 1, 2018.
Once licensed, notification of any change of name or address or operation discontinuance is required (section 18-19).
A commercial owner must file a copy of every bylaw with the Registrar of Cemeteries, and only takes effect 30 days after filing. The Registrar may revoke a bylaw if the bylaw is not in the public interest. The bylaws shall include a schedule of tariffs for goods and services offered to the public.
These sections require that the pre-need contract must comply with The Cemeteries Act and Regulations, be filed with the Registrar, contain certain information, including a statement of cancellation rights and must be provided to the buyer. There are rules surrounding the trusting of these funds.
There is a minimum 10 day right to cancel a prepaid contract. The seller may provide a longer cancellation period.
The Act requires all commercial cemeteries to make itemized price lists of their goods and services available to the public. The price list must be filed with the Registrar of Cemeteries.
The Act requires an owner of a commercial cemetery to establish trust funds for ongoing care and maintenance of the cemetery and use only the income from the fund (section 23).
Section 20 of The Cemeteries Act states:
Owner to submit financial statement
20 (1) Unless the time is extended in writing by the registrar, every owner shall deliver a financial statement to the registrar within 60 days after the end of the owner’s fiscal year.
(2) The financial statement shall:
a. be in a form prescribed by the registrar;
b. state the assets, liabilities, receipts and expenditures of the owner for that fiscal year respecting each cemetery owned by that owner;
c. show particulars of the business done during that fiscal year respecting each cemetery owned by that owner; and
d. include any other information that the registrar may request
Registrar’s Requirement for Financial Statements
Unless other arrangements satisfactory to the Registrar have been made, each commercial cemetery, pursuant to section 20 of the Act, is required to file the following annual financial statements: