Income Tax Act — I-3.3 148.1
Definitions 148.1 (1) In this section, cemetery care trust means a trust established pursuant to an Act of a province for the care and maintenance of a cemetery; ( fiducie pour l’entretien d’un cimetière ) cemetery services with respect to an individual means property (including interment vaults, markers, flowers, liners, urns, shrubs and wreaths) and services that relate directly to cemetery arrangements in Canada in consequence of the death of the individual including, for greater certainty, property and services to be funded out of a cemetery care trust; ( services de cimetière ) custodian of an arrangement means (a) where a trust is governed by the arrangement, a trustee of the trust, and (b) in any other case, a qualifying person who receives a contribution under the arrangement as a deposit for the provision by the person of funeral or cemetery services; ( dépositaire ) eligible funeral arrangement at a particular time means an arrangement established and maintained by a qualifying person solely for the purpose of funding funeral or cemetery services with respect to one or more individuals and of which there is one or more custodians each of whom was resident in Canada at the time the arrangement was established, where (a) each contribution made before the particular time under the arrangement was made for the purpose of funding funeral or cemetery services to be provided by the qualifying person with respect to an individual, and (b) for each such individual, the total of all relevant contributions made before the particular time in respect of the individual does not exceed (i) $15,000, where the arrangement solely covers funeral services with respect to the individual, (ii) $20,000, where the arrangement solely covers cemetery services with respect to the individual, and (iii) $35,000, in any other case, and for the purpose of this definition, any payment (other than the portion of the payment to be applied as a contribution to a cemetery care trust) that is made in consideration for the immediate acquisition of a right to burial in or on property that is set apart or used as a place for the burial of human remains or of any interest in a building or structure for the permanent placement of human remains, shall be considered to have been made pursuant to a separate arrangement that is not an eligible funeral arrangement; ( arrangement de services funéraires ) funeral or cemetery services with respect to an individual means funeral services with respect to the individual, cemetery services with respect to the individual or any combination of such services; ( services de funérailles ou de cimetière ) funeral services with respect to an individual means property and services (other than cemetery services with respect to the individual) that relate directly to funeral arrangements in Canada in consequence of the death of the individual; ( services funéraires ) qualifying person means a person licensed or otherwise authorized under the laws of a province to provide funeral or cemetery services with respect to individuals; ( personne admissible ) relevant contribution in respect of an individual under a particular arrangement means (a) a contribution under the particular arrangement (other than a contribution made by way of a transfer from an eligible funeral arrangement) for the purpose of funding funeral or cemetery services with respect to the individual, or (b) such portion of a contribution to another arrangement that was an eligible funeral arrangement (other than any such contribution made by way of a transfer from any eligible funeral arrangement) as can reasonably be considered to have subsequently been used to make a contribution under the particular arrangement by way of a transfer from an eligible funeral arrangement for the purpose of funding funeral or cemetery services with respect to the individual. ( versement admissible ) Exemption for eligible funeral arrangements (2) Notwithstanding any other provision of