Cemeteries, Crematories and Perpetual Care Funds Regulation
This regulation sets licence fees, filing requirements, recordkeeping duties, approval rules, and perpetual-care deductions for cemeteries, crematories, columbaria, and mausolea.
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- Canada — Manitoba
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Provisions of Cemeteries, Crematories and Perpetual Care Funds Regulation
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Cemeteries, Crematories and Perpetual Care Funds Regulation
This regulation sets licence fees, filing requirements, recordkeeping duties, approval rules, and perpetual-care deductions for cemeteries, crematories, columbaria, and mausolea.
Cemeteries, Crematories and Perpetual Care Funds Regulation, M.R. 382/87 R The Cemeteries Act , C.C.S.M. c. C30 Regulation 382/87 R Registered November 13, 1987 bilingual version (HTML) Table of Contents Section 1 Information to be kept 2 Licence for crematory 3 Materials to be submitted 4 Application 5 Changes to be approved 6 Register and disposal of unclaimed remains 7 Application 8 Fees for maintenance and operation licences 9 Fee for seller's licence 10 Transfer of seller's licence 11 Material to be submitted 12 Application for cemetery, columbarium or mausoleum licences 13 Application for seller's licence 14 No change in fees 15 Affidavit to accompany application 16 Application 17 Perpetual care — cemetery with markers above ground level 18 Perpetual care — cemetery with ground level markers 19 Perpetual care — columbaria 20 Perpetual care — mausoleums 21 Deduction by authorized trustee 22 Limit on deduction 23 Authorized trustees Schedule A Repealed B Authorized trustees PART I CEMETERIES GENERALLY Information to be kept 1 The owner of a cemetery, columbarium, or mausoleum shall keep a register in which that owner shall enter, with respect to each lot, plot, compartment or other space, in the cemetery, columbarium or mausoleum, (a) the date on which it is sold; (b) the amount of the sale price; (c) the name and address of the person to whom it is sold; (d) the name and address of any person to whom it is transferred, and the date of the transfer; (e) the date when a dead human body is buried or interred in it; (f) the name and last address of the deceased, buried, or interred therein; (g) the name and address of the funeral director or other person in charge of the funeral of the deceased, buried or interred therein; and (h) the amount of any charge made, at the time of the burial or interment, for services rendered, and the nature of those services. M.R. 26/2022 PART II CREMATORIES Licence for crematory 2 The fee for a licence for the maintenance and operation of a crematory is $110. M.R. 26/2022 Materials to be submitted 3 Before making application for a licence for the maintenance and operation of a crematory, the owner or operator of the crematory shall submit to the director (a) plans and specifications of the crematory in duplicate; (b) a certificate of the municipal engineer or secretary-treasurer of the municipality in which the crematory is situated certifying that the crematory is situated and constructed in accordance with (i) any planning scheme under The Planning Act in force in the municipality, (ii) all validly enacted by-laws of the municipality, and (iii) all municipal and other building restrictions affecting the crematory; and (c) a written statement setting out the method of operation of the crematory, and describing the facilities and equipment for the cremation of human bodies and the disposal of ashes remaining from the cremation of human bodies. M.R. 26/2022 Application 4 An application for a licence for the maintenance and operation of a crematory shall be in writing, shall set out (a) the name and address of the owner of the crematory; (b) the name by which the crematory is known; (c) the address or description of the property on which the crematory is situated; and (d) if the applicant is a company, the names of the chief officers of the company and the manager or other chief officer in Manitoba; and shall be accompanied by a declaration or affirmation of the owner, or, if the owner is a corporation, of an officer of the corporation, stating that no alteration or variation of the matters referred to in section 5 has been made without the approval of the director since the material referred to in section 3 was submitted. M.R. 26/2022 Changes to be approved 5 No owner or operator of a crematory shall alter or vary (a) the crematory or the equipment in the crematory; or (b) the method of operation of the crematory or the facilities or equipment for the cremation of human bodies or the disposal of ashes remaining from the cremation of human bodies; without the approval of the director. M.R. 26/2022 Register 6(1) The owner or operator of a crematory shall keep a register and shall enter in it, with respect to each dead human body cremated, or accepted by the crematory for services of any kind, (a) the name and last address of the deceased; (b) the date of death of the deceased; (c) the name of the medical practitioner giving the medical certificate of death; (d) the place at which the deceased died; (e) the date of the cremation, if cremated; (f) if not cremated, the disposition made of the human body and the date of the disposition; (g) the name and address of the next of kin of the deceased, if possible to obtain; (h) the name and address of the person who makes the arrangements for the cremation, or other disposition; (i) the disposition made of the ashes remaining from the cremation; and (j) the fees charged for the services rendered. Disposal of unclaimed remains 6(2) Where, within a period of two years after the cremation of a dead human body, (a) the remains are not claimed by the person arranging for the cremation or any other person entitled to claim them; (b) no person has paid for any other disposal of the remains; and (c) no written agreement, containing a specific provision as to the disposal of the remains, has been made between the owner or operator of the crematory and either the person arranging for the cremation or any other person entitled to claim the remains; on the expiration of that period the owner or operator of the crematory may, at their discretion, dispose of the remains. M.R. 26/2022 PART III LICENSING OF CEMETERIES, COLUMBARIA AND MAUSOLEA Application 7 This Part does not apply to a cemetery, columbarium or mausoleum that is owned and operated by a religious denomination, a religious auxiliary, or a municipality. 8(1) [Repealed] M.R. 26/2022 Fee for cemetery or mausoleum licence 8(2) The fee for the licence for the maintenance and operation of each cemetery, or mausoleum, except the first licence issued in respect thereof, is $275. Fee for first cemetery or mausoleum licence 8(3) The fee for the first licence issued in respect of each cemetery, or mausoleum shall be $550. Fee for columbarium licence 8(4) The fee for a licence for the maintenance and operation of each columbarium is $27.50. M.R. 26/2022 Fee for seller's licence 9 The fee for a licence authorizing a person to sell, lease, or rent, or, on behalf of the owner of a cemetery, columbarium or mausoleum, to offer for sale, lease, or rent, lots, plots, compartments or other space in a cemetery, columbarium, or mausoleum, is $27.50. M.R. 26/2022 Transfer of seller's licence 10 Where a person who holds a licence referred to in section 9 returns the licence to the director for cancellation, the minister may re-issue the licence to another person who is employed by the same employer, and the fee for the re-issue of the licence is $5.50. M.R. 26/2022 Material to be submitted 11 Before applying for a licence for the maintenance and operation of a cemetery, columbarium or mausoleum, the owner thereof shall submit to the director (a) a plan of survey of the cemetery, showing the location and size of each lot or plot, walks, drives, gardens, or other features, and showing the slope of the land and location and size of drains, or the plans and specifications of the columbarium or mausoleum, as the case may be; (b) a certificate of the municipal engineer or secretary-treasurer of the municipality in which the cemetery, columbarium, or mausoleum is situated certifying that the cemetery, columbarium, or mausoleum is situated and constructed in accordance with (i) any planning scheme under The Planning Act in force in the municipality, (ii) all validly enacted by-laws of the municipality, and (iii) all municipal and other building restrictions affecting the cemetery, columbarium, or mausoleum; and (c) a schedule of fees or charges charged for the sale of a lot, plot, compartment, or other space in the cemetery, columbarium, or mausoleum, and for any other service rendered or object sold by the owner. M.R. 26/2022 Application for cemetery, columbarium or mausoleum licences 12 An applicant for a licence for the maintenance and operation of a cemetery, columbarium, or mausoleum shall apply in writing to the director and shall state in the application (a) their name; (b) the address of the head office and any other office maintained in the province; (c) the name by which the cemetery, columbarium, or mausoleum is known; (d) the municipality in which, and the address within the municipality at which, the cemetery, columbarium, or mausoleum is situated; (e) the acreage of the cemetery or of the land upon which the columbarium or mausoleum is situated; and (f) if a company, the names of the chief officers of the company, and the manager or other chief officer in Manitoba. M.R. 26/2022 Application for seller's licence 13 An applicant for a licence to sell, lease or rent lots, plots, compartments or other space in a cemetery, columbarium, or mausoleum or for the re-issue of such a licence shall apply in writing to the director, and shall state in the application (a) the applicant's name, age and address; (b) the name of the owner for, or on behalf of, whom the applicant sells, leases, or rents, space; (c) if a company, the laws under which incorporated and whether registered in Manitoba; and (d) if a company, the names of the chief officers of the company, and the manager or chief officer in Manitoba. M.R. 26/2022 No change in fees 14 No owner of a cemetery, columbarium, or mausoleum shall alter or vary any fee or charge charged for the sale of a lot, plot, compartment, or other space therein, or for any other service rendered or object they sell, without the approval of the director. M.R. 26/2022 Affidavit to accompany application 15 An application for a licence under Part III of the Act shall be accompanied by an affidavit of the applicant, or if the applicant is a company, of the chief officer of the company in Manitoba, stating that the statements made in the application are true. M.R. 26/2022 PART IV PERPETUAL CARE FUNDS Application 16 This Part does not apply to a cemetery, columbarium or mausoleum that is owned and operated by a religious denomination, a religious auxiliary, or a municipality. Perpetual care — cemetery with markers above ground level 17 The owner of a cemetery shall deduct from the money received from the sale, lease or rental of each lot, plot, or other space in a cemetery, or that part of a cemetery in which the owner allows markers, monuments, or memorials on graves to be erected above ground level, and set aside for perpetual care at least 35% of the money received, or $20., whichever is the larger amount. M.R. 26/2022 Perpetual care — cemetery with ground level markers 18 The owner of a cemetery shall deduct from the money received from the sale, lease or rental of each lot, plot, or other space in a cemetery, or that part of a cemetery in which the owner does not allow markers, monuments, or memorials on graves to be erected above ground level, and set aside for perpetual care at least 30% of the money received or $15., whichever is the larger amount. M.R. 26/2022 Perpetual care — columbaria 19 The owner of a columbarium shall deduct from the money received from the sale, lease, or rental of a lot, plot, compartment, or other space therein, and set aside for perpetual care at least 15% of the money received or $15., whichever is the larger amount. M.R. 26/2022 Perpetual care — mausoleums 20 The owner of a mausoleum shall deduct from the money received from the sale, lease, or rental of a compartment or other space therein, and set aside for perpetual care at least 30% of the money so received or $15., whichever is the larger amount. M.R. 26/2022 Deduction by authorized trustee 21 Subject to section 22, an authorized trustee may, as remuneration for their services, in each year deduct and retain, from the income received, other than capital income, in that year on behalf of an owner, a portion thereof not exceeding an amount equal to 5% of that income plus .2% of the capital in the fund. M.R. 26/2022 Limit on deduction 22 Notwithstanding section 21, in any year that the remuneration to which an authorized trustee is entitled under a contract with an owner in force on the coming into force of this regulation, is less than the remuneration that that authorized trustee may deduct under section 21, the authorized trustee shall deduct only the amount to which they are entitled under the contract. M.R. 26/2022 Authorized trustees 23 Each of the trust companies named in Schedule B is an authorized trustee under Part III of the Act. SCHEDULE A [Repealed] M.R. 112/2006 ; 26/2022 SCHEDULE B (section 23) The Bank of Nova Scotia Trust Company BMO Trust Company The Canada Trust Company Canadian Western Trust Company CIBC Trust Corporation Concentra Trust Legacy Private Trust National Trust Company The Royal Trust Company Royal Trust Corporation of Canada M.R. 217/89; 180/92; 74/94; 223/94; 70/97; 203/98; 73/2001 ; 112/2006 ; 109/2023
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