Commercial Cemeteries Regulation

(Consolidated up to 259/2025) ALBERTA REGULATION 247/98 Cemeteries Act COMMERCIAL CEMETERIES REGULATION Table of Contents 1 Definitions 2 Perpetual care funds 3 Annual trust income to owner 4 Licensing of business 5 Licensing of salesperson 6 Change of a salesperson ’ s agency 7 Training programs 8 Continuing education 9 Transfer of money to authorized trustee 10 Period for transfer exemption 11 Maximum administration fee 12 Trustee ’ s remuneration 13 Reporting to Director 18 Repeal 19 Expiry 20 Coming into force Definitions 1 In this Regulation, (a) “Act” means the Cemeteries Act ; (b) “fiscal year” means the fiscal year of the owner; (c) “owner” means (i) CGRM Holdings Ltd.; (ii) Arbor Memorial Inc.; (iii) McInnis & Holloway Funeral Home Ltd. AR 247/98 s1;332/2003;259/2025 Perpetual care funds 2 (1) For the purposes of section 34(1)(a) of the Act, the initial amount required to be set aside in a perpetual care fund (a) by the owner of a cemetery is $10 000 per hectare of the cemetery to a maximum amount of $100 000, and (b) by the owner of a mausoleum or columbarium is $50 000. (2) For the purposes of sections 33(1) and 34(1)(b) of the Act, the percentage of each transaction required to be set aside in a perpetual care fund by the owner of a cemetery, mausoleum or columbarium is as follows: (a) at least 15% of all money received by the owner from the sale, lease or rental of each lot in the cemetery and of each compartment or other space in the mausoleum or columbarium; (b) at least 10% of all money received by the owner from the sale of each monument or marker. AR 247/98 s2;251/2001;332/2003 Annual trust income to owner 3 (1) In this section, (a) “income” does not include any deposits made under section 33 of the Act in the year income is payable to the owner; (b) “trust” means (i) the funds deposited with an authorized trustee under section 33(2) of the Act, (ii) any amounts deposited under section 34(3) of the Act and not recovered under the Act, and (iii) any amount deposited by the Minister with an authorized trustee to establish a perpetual care fund for the Saamis Prairie View Cemetery, formerly known as the Chapel Lawn Cemetery (Medicine Hat). (2) An authorized trustee shall pay from a trust to the owner of the cemetery, mausoleum or columbarium to which the trust relates a monthly instalment of the income of that trust, consisting of not more than 90% of the income for the month immediately preceding the month in which the payment is made, less any remuneration deducted under section 37 of the Act. (3) At the end of each fiscal year, an authorized trustee shall retain and add to the capital of a trust the balance of the total annual income of the trust that remains after making the payments and deductions referred to in subsection (2), which must not be less than 10% of the total annual income from the trust. (4) In determining the income of a trust for the purposes of this section, no consideration shall be given to any capital gain earned or capital loss incurred by the investment of the trust. AR 247/98 s3;251/2001;332/2003 Licensing of business 4 (1) A pre‑need contract sales licence issued under section 43(2)(a) of the Act authorizes a business to solicit to enter or enter into pre‑need contracts under which that business promises to provide, or to arrange for the provision of, cemetery supplies or cemetery services or both. (2) A person applying for the issuance or renewal of a pre‑need contract sales licence under section 43(2)(a) of the Act shall (a) make application to the Director on the form set by the Director, and (b) accompany the application with (i) any information required by the Director, and (ii) the fee set by the Director. (3) A pre‑need contract sales licence issued under section 43(2)(a) of the Act and any renewal of that licence expire on the following March 31. AR 247/98 s4;251/2001 Licensing of salesperson 5 (1) A pre‑need contract sales licence issued under section 43(2)(b) of the Act authorizes a person to solicit to enter or enter into pre‑need contracts as an agent for a person who holds a pre‑need contract sales licence issued under section 43(2)(a) of the Act. (2) A person applying for the issuance or renewal of a pre‑need contract sales licence under section 43(2)(b) of the Act shall (a) make application to the Director on the form set by the Director, (a.1) authorize the Director to conduct a criminal record check, and (b) accompany the application with (i) proof that the applicant has successfully completed (A) a training program provided or approved under section 7, in the case of an application for the issuance of a licence, or (B) any continuing education requirements under section 8, in the case of an application for the renewal of a licence, (ii) the name and address of each business location of any person who holds a pre‑need contract sales licence issued under section 43(2)(a) of the Act for whom the applicant will act as an agent in the sale of pre‑need contracts, (ii.1) if required by the Director, proof that the applicant has successfully passed an exam under subsection (4), (iii) any other information required by the Director, and (iv) the fee set by the Director. (3) A pre‑need contract sales licence issued under section 43(2)(b) of the Act and any renewal of that licence expire on the following March 31. (4) The Director may require (a) an applicant for an initial pre‑need contract sales licence under section 43(2)(b) of the Act, and (b) an applicant who is applying for a renewal of a pre‑need contract sales licence under section 43(2)(b) of the Act and whose licence has been expired for more than 2 years to write an exam prescribed by the Director. AR 247/98 s5;251/2001;332/2003 Change of a salesperson ’ s agency 6 A person who holds a pre‑need contract sales licence issued under section 43(2)(b) of the Act must notify the Director in writing within 5 days of any change to the information provided under section 5(2)(b)(ii). AR 247/98 s6;251/2001 Training programs 7 (1) The Director may provide or approve training programs for persons applying for the issuance of a pre-need contract sales licence under section 43(2)(b) of the Act and may charge fees for registration in any program that is provided by the Director. (2) The Director shall make available on request of any person a list of the training programs that have been approved by the Director. AR 247/98 s7;251/2001 Continuing education 8 The Director may require any person who holds a pre-need contract sales licence issued under section 43(2)(b) of the Act to complete continuing education programs and courses. AR 247/98 s8;251/2001 Transfer of money to authorized trustee 9 For the purposes of section 45(1) of the Act, the period within which a seller must transfer to an authorized trustee all money held in trust from the sale of a pre‑need contract is 5 days, excluding Saturdays and holidays as defined in the Interpretation Act, from the date upon which the cancellation period under section 67(1) of the Act expires. AR 247/98 s9;251/2001;332/2003 Period for transfer exemption 10 The period provided for the purposes of section 45(2)(a) of the Act is 180 days. AR 247/98 s10;251/2001 Maximum administration fee 11 For the purposes of section 46(3) of the Act, an administration fee shall not exceed the total of (a) 15% of the total amount specified in the contract, and (b) 15% of the interest earned on the amount referred to in clause (a), up to the date the administration fee is withdrawn. AR 247/98 s11;251/2001;332/2003 Trustee ’ s remuneration 12 An authorized trustee may, as remuneration for services rendered, deduct and retain in each year a reasonable fee from the income received in that year from the investment of money held in a pre‑need assurance fund. Reporting to Director 13 (1) An owner shall provide information under section 38 of the Act to the Director within 120 days of each fiscal year end or such longer period as the Director considers acceptable. (2) A seller shall provide information under section 48 of the Act to the Director within 120 days of each fiscal year end of the seller or such longer period as the Director considers acceptable. AR 247/98 s13;251/2001 14 to 17 Repealed AR 332/2003 s8. Repeal 18 The General Regulation (AR 42/96) is repealed. Expiry 19 For the purpose of ensuring that this Regulation is reviewed for ongoing relevancy and necessity, with the option that it may be repassed in its present or an amended form following a review, this Regulation expires on November 30, 2030. AR 247/98 s19;332/2003;172/2013;173/2018;166/2021; 259/2025 Coming into force 20 This Regulation comes into force on December 1, 1998.