jswizzle3737/ontario_laws_and_regs huggingface dataset:
Funeral and transfer services
 61. The price list shall include the following information:  1. The prices for, i. professional and staff services for, A. co-ordinating rites and ceremonies, and B. securing and completing any necessary permits, forms, certificates, notices or other documents, and ii. any other professional and staff services related to funeral and transfer services. 2. The prices for the following, expressed as separate prices for each of those four categories: i. Staff services for visitations, ceremonies and receptions. ii. The use of facilities for visitations, ceremonies and receptions. iii. Catering services for visitations, ceremonies and receptions. iv. Any other licensed supplies and services related to visitations, ceremonies and receptions. 3. The prices for, i. preparing the remains of a deceased person, other than embalming, ii. embalming the remains of a deceased person, including arterial embalming and embalming by the external application of chemicals, fluids or gases intended for the purpose of preserving dead human bodies, iii. using the facility for embalming, preparing and sheltering, including refrigerating, the remains of a deceased person, iv. the removal of pacemakers and radioactive implants, and v. any other licensed supplies and services related to embalming or other types of preparation, including restoring the remains of a deceased person. 4. The prices for, i. transporting the remains of a deceased person from a requested location to a requested destination, ii. the use of any type of vehicle, and iii. additional staff for transportation or removal. 5. The prices for any other licensed supplies and services related to funeral services, transfer services and scattering services.  O. Reg. 30/11, s. 61; O. Reg. 48/15, s. 3.
Caskets, urns and vaults
 62. (1) The price list shall include the prices for, (a) caskets; (b) urns; (c) outer burial containers, vaults or grave liners; and (d) any other licensed supplies and services related to caskets, urns and vaults.  O. Reg. 30/11, s. 62 (1). (2) The price list shall clearly indicate which caskets are not suitable for cremation.  O. Reg. 30/11, s. 62 (2).
Other cemetery supplies and services
 63. (1) The price list shall include the following information: 1. For in-ground burial interment rights, the prices for interment rights for, i. one adult grave, ii. one child grave, iii. one grave in the veterans section, iv. one cremation grave, and v. any other in-ground burial interment right. 2. The prices for, i. interment rights of cremated human remains in all types of niches and compartments in columbariums, ii. interment rights in all types of tombs, crypts and compartments in mausoleums, iii. interring human remains, including the prices for opening and closing each of the grave, the niche or compartment in a columbarium, and the tomb, crypt or compartment in a mausoleum, iv. vault installation, v. scattering rights, vi. scattering services, vii. interment or scattering services where prices vary as a result of winter season, late hours, weekends or holidays, and the specified dates and times during which the price applies, viii. the disinterment of human remains from the ground, a columbarium or a mausoleum, ix. staff services that are necessarily incidental to the interment or scattering of human remains, x. the winter storage of remains, and the specified dates during which the price applies, xi. the transfer of interment and scattering rights, xii. the use of a lowering or elevating device, and xiii. any other licensed supplies and services related to burials, interments, scattering and cemetery services. 3. The price list shall indicate, i. whether an interment right includes the right to erect a marker and, if so, whether there are any limitations on the marker including whether it must be an upright or a flat marker, ii. whether the location to which an interment right relates is suitable for one or more dead human bodies, cremated remains of one or more dead human bodies, or a combination of both, and iii. whether an interment right includes the right to burials at multiple depths.  O. Reg. 30/11, s. 63 (1). (2) If a cemetery operator charges more than three different prices for a type of interment or scattering right listed in paragraph 1 of subsection (1) or subparagraph i, ii or v of paragraph 2 of subsection (1), the price list need not include all of them, but shall include, (a) the lowest and highest prices for that type of interment or scattering right; and (b) a statement that a complete list of all prices for that type of interment or scattering right is available on request.  O. Reg. 30/11, s. 63 (2); O. Reg. 48/15, s. 4. (3) The price list shall indicate the amount of the contribution that a cemetery operator is required to make to the care and maintenance fund for the purposes of subsection 53 (14) of the Act for each type of interment and scattering rights.  O. Reg. 30/11, s. 63 (3).
Cremation services
 64. The price list shall include the prices for, (a) cremation; (b) staff services that are necessarily incidental to a cremation; (c) the removal of pacemakers and radioactive implants; and (d) any other licensed supplies and services related to cremation services and scattering services.  O. Reg. 30/11, s. 64.
Monuments, markers and installation
 65. (1) The price list shall include the prices for, (a) a representative sample of the upright and flat markers available, including a range of sizes, materials and prices; (b) constructing a foundation; (c) installing an upright marker; (d) setting a flat marker; (e) inspecting the installation of a marker or foundation; (f) marking the location where a marker is to be installed; and (g) any other licensed supplies and services related to markers and their installation.  O. Reg. 30/11, s. 65 (1). (2) The price list shall indicate the amount of the payment that a person is required to make for the purposes of subsection 53 (9) of the Act and the amount of the contribution an operator is required to make for purposes of subsection 53 (10) of the Act.  O. Reg. 30/11, s. 65 (2).
Funding, payment and financing options
 66. The price list shall include the following information: 1. The funding, payment and financing options provided by the operator, if any. 2. A statement that additional information is available on request.  O. Reg. 30/11, s. 66.
Affiliated locations
 67. (1) The price list shall include the following information: 1. The names and addresses of all other businesses licensed under the Act that are located within 100 kilometres or 62 miles of the business location to which the price list relates and that are owned or operated by the operator of the business location to which the price list relates. 2. If any person exercises direct or indirect control over the operator, the names and addresses of all other businesses licensed under the Act that are located within 100 kilometres or 62 miles of the business location to which the price list relates and over which the same person exercises direct or indirect control.  O. Reg. 30/11, s. 67 (1). (2) Subsection (1) does not apply to a price list of an operator that is a municipality or religious organization.  O. Reg. 30/11, s. 67 (2). Availability of Price List and Pricing Information
Availability of Price List and Pricing Information
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Availability of price list
 68. (1) Every operator shall provide, without charge, a copy of the price list to every person who requests it.  O. Reg. 30/11, s. 68 (1). (2) Every operator shall ensure that, (a) either, (i) copies of the price list are displayed in a place that is near the main entrance to the operator’s premises and that is clearly visible to a person attending at the premises and made available for the taking by any person, without charge, at every office, building or dedicated business space that the operator maintains where a person may enter into a contract with the operator for the sale or provision of a licensed supply or service on the price list, or (ii) a notice that the price list is available upon request and without charge is posted in a place that is near the main entrance to the operator’s premises and that is clearly visible to a person attending at the premises; and (b) information respecting prices for licensed supplies and services is provided to persons making inquiries of the operator whether in person, by telephone or in writing.  O. Reg. 30/11, s. 68 (2). (3) Every operator who maintains or makes use of a website to promote the sale or provision of a licensed supply or service or to enter into a contract for the sale or provision of a licensed supply or service shall ensure that the operator’s price list is available, without charge, in a printable form in a clearly visible place on the website. O. Reg. 258/21, s. 1.
Excerpts of price list
 69. (1) If a cemetery operator’s price list includes prices related to the installation or maintenance of markers or foundations to which section 71 applies, the operator shall provide a copy of the part of the price list containing those prices and a copy of the part of the price list containing the information required by section 59, to persons that have delivered markers to the cemetery within the previous 12 months.  O. Reg. 30/11, s. 69 (1). (2) The cemetery operator shall provide the copies required by subsection (1) at least 30 days before the effective date of any changed price.  O. Reg. 30/11, s. 69 (2). Pricing
Pricing
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Permitted tied sales
 70. (1) For the purposes of section 38.1 of the Act, if a purchaser is purchasing supplies and services set out in Column 1 of the Table to this subsection from an operator, the operator may require the purchaser to purchase the supplies and services set out opposite them in Column 2 of the Table, (a) as a condition of the purchase, if the purchase is not by way of a package; or (b) as a condition of paying the package price for the purchase, if the purchase is by way of a package. Table  Column 1   Column 2 

  Use of vehicle   Drivers 

  Use of equipment   Staff services 

  Use of facilities where the purchaser wants food served   Catering services 

  Funeral and transfer services   Professional and staff services 

  Use of facilities   Staff services 

  Embalming or other preparation of the deceased   Use of facilities necessary to embalm or otherwise prepare the deceased O. Reg. 30/11, s. 70 (1). (2) For the purposes of section 38.1 of the Act, a cemetery operator may require purchasers to purchase from the operator or a person specified by the operator the supplies and services identified in the cemetery’s by-laws.  O. Reg. 30/11, s. 70 (2).
At cost supplies and services for cemetery operators
 71. (1) If a cemetery’s by-laws require a purchaser to purchase the following supplies or services from the cemetery operator or other person specified by the operator, the operator shall ensure the supplies or services are offered for sale at a price that does not exceed the direct cost of the operator or the other person in providing them: 1. Supplies and services related to inspecting the installation of a marker or foundation or marking a lot or scattering ground for the installation of a marker or foundation. 2. Supplies and services related to constructing a foundation. 3. Supplies and services related to installing or setting a marker.  O. Reg. 30/11, s. 71 (1). (2) At the request of the registrar, a cemetery operator shall provide the registrar with evidence of the cost for the supplies and services listed in subsection (1).  O. Reg. 30/11, s. 71 (2). Price Disallowances
Price Disallowances
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Registrar’s review of price lists
 72. An operator shall submit the operator’s current price list and any previous price list to the registrar on request.  O. Reg. 30/11, s. 72.
Disallowance of prices for supply or service
 73. Subject to section 74, the registrar may disallow a price for a supply or service if, (a) the operator requires purchasers to purchase the supply or service from the operator or other person and, in the opinion of the registrar, the price is excessive or significantly higher than the current market price for the supply or service; or (b) section 71 requires a cemetery operator to ensure that the supply or service be provided at a price that does not exceed the direct cost of the operator or other person who provides it and the price exceeds that direct cost.  O. Reg. 30/11, s. 73.
Procedure for disallowance
 74. (1) If the registrar proposes to disallow a price, the registrar shall serve on the operator a written notice that, (a) sets out the proposed disallowance; (b) sets out the reason for the proposed disallowance; and (c) states that the operator is entitled to a hearing by the Tribunal if the operator serves a written request for a hearing on the registrar and the Tribunal within 15 days after the day the notice is served on the operator.  O. Reg. 30/11, s. 74 (1). (2) An operator may request a hearing in respect of a proposed price disallowance by serving a written request for a hearing on the registrar and the Tribunal within 15 days after the day the operator is served with the notice of the proposed disallowance.  O. Reg. 30/11, s. 74 (2). (3) If an operator requests a hearing, the Tribunal shall hold the hearing and may by order direct the registrar to disallow the price or to not disallow the price or may fix the price.  O. Reg. 30/11, s. 74 (3). (4) The registrar, the operator and any other person that the Tribunal specifies are parties to the hearing.  O. Reg. 30/11, s. 74 (4). (5) If an operator does not request a hearing in accordance with subsection (2), the registrar may carry out the proposal and disallow the price.  O. Reg. 30/11, s. 74 (5). (6) The registrar shall serve written notice on the operator of a price disallowance under subsection (5) or pursuant to an order made under subsection (3).  O. Reg. 30/11, s. 74 (6). (7) The notice shall state that the price disallowance is effective on the day the price was to have taken effect, whether that day is before or after the date of the notice.  O. Reg. 30/11, s. 74 (7). (8) A price disallowance takes effect on the day set out in the notice pursuant to subsection (7).  O. Reg. 30/11, s. 74 (8). (9) Subsection (8) applies even if the operator, under section 11 of the Licence Appeal Tribunal Act, 1999, appeals the order made under subsection (3), but the Tribunal may grant a stay until the disposition of the appeal.  O. Reg. 30/11, s. 74 (9).
Reimbursement if price disallowed
 75. (1) An operator shall reimburse a purchaser who purchases a supply or service from the operator if, under section 74, the price for the supply or service has been disallowed and a revised price has been fixed.  O. Reg. 30/11, s. 75 (1). (2) The amount of the reimbursement shall be equal to the difference between the original disallowed price and the revised price.  O. Reg. 30/11, s. 75 (2). (3) The operator shall make the reimbursement within 30 days after the day that the operator is served with the notice of the disallowance under section 74.  O. Reg. 30/11, s. 75 (3). dIVISION F   Trust accounts and Trust funds General Trust Rules
DIVISION F TRUST ACCOUNTS AND TRUST FUNDS
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General Trust Rules
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Trust money
 76. (1) Every operator shall, (a) except as otherwise permitted in this Division, hold all trust money separate and apart from all money other than trust money; and (b) deal with trust money in accordance with this Division.  O. Reg. 30/11, s. 76 (1). (2) If prepaid trust money is temporarily deposited into an account, other than in an individual trust account or a pooled trust fund or account, the operator, (a) shall deposit it only with an eligible depositary; (b) shall deposit it only in an account in the name of the operator as it appears on the operator’s licence; (c) shall not use the money and shall preserve it for the beneficiary; and (d) shall maintain adequate account controls to limit the exposure of the money to unilateral withdrawal for purposes that would be in breach of the obligation to hold it in trust.  O. Reg. 30/11, s. 76 (2). Prepaid Trust Money
Prepaid Trust Money
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Application of sections
 77. Sections 78 to 81 apply for the purposes of section 52 of the Act.  O. Reg. 30/11, s. 77.
Deposit into trust account or fund
 78. (1) An operator who receives money in respect of the sale of licensed supplies or services, in advance of the provision of those supplies or services, shall hold the money in trust as prepaid trust money except that the operator may, on or after the 30th day after the day on which the contract for the sale was made, elect to retain, as not being prepaid trust money, an amount not exceeding the amount to which the operator would be entitled under section 140 if the purchaser cancelled the contract under subsection 44 (1) of the Act.  O. Reg. 30/11, s. 78 (1). (2) An operator shall ensure that prepaid trust money is deposited, not later than the 35th day after the day the operator receives the money, into, (a) an individual trust account established by the operator that complies with subsection 79 (1); or (b) a pooled trust fund established by the operator that complies with subsection 80 (2).  O. Reg. 30/11, s. 78 (2). (3) An operator shall retain prepaid trust money in trust in the account or fund into which the operator is required to deposit it under subsection (2) until this Division permits or requires the operator to transfer it or pay it out.  O. Reg. 30/11, s. 78 (3). (4) Despite subsection (2), if a contract is for the provision of licensed supplies or services within 30 days after the day the contract is made, (a) the operator shall deposit, into an account or fund described in subsection (2), the money paid under the contract in respect of the supplies or services if the supplies or services are not provided within 30 days after the day the contract is made; and (b) the operator shall make the deposit described in clause (a) no later than the 35th day after the day the contract is made.  O. Reg. 30/11, s. 78 (4); O. Reg. 48/15, s. 5.
Individual trust account
 79. (1) An individual trust account maintained by an operator shall comply with the following rules: 1. The individual trust account shall be established in the name of the operator as it appears on its licence under the Act as the trustee for the purchaser. 2. The individual trust account shall be used only as a trust account to hold in accordance with this Division trust money received in respect of contracts with the same purchaser for the same recipient. 3. The operator shall be the trustee for the trust money held in the individual trust account. 4. Trust money in the individual trust account shall be invested in and kept invested in one or more of the following types of investments: i. An interest-bearing account with an eligible depositary. ii. A guaranteed investment certificate, deposit receipt, deposit note, certificate of deposit, term deposit or other similar instrument that is issued by an eligible depositary. 5. Trust money in the individual trust account may be invested in an investment described in paragraph 4, i. directly by the trustee, or ii. through a fraternal society licensed under the Insurance Act.  O. Reg. 30/11, s. 79 (1). (2) If a purchaser so requests, every operator shall, in respect of each individual trust account that the operator maintains for the purchaser, provide the purchaser, once a year, with a statement that sets out, (a) the current value of the account as of the end of the month before the request; (b) the types of investments held as of the day described in clause (a); and (c) the name of the eligible depositary of any account in which the prepaid trust money is deposited.  O. Reg. 30/11, s. 79 (2); O. Reg. 48/15, s. 6.
Pooled trust fund
 80. (1) An operator may hold prepaid trust money in a pooled trust fund only if the records maintained for the fund permit the tracking and reporting on funds in the fund on an individual contract basis.  O. Reg. 30/11, s. 80 (1). (2) Every pooled trust fund established by an operator and maintained for the purposes of holding prepaid trust money in trust in accordance with this Division shall comply with the following rules: 1. Subject to subsections (3) and (4), every trustee of the pooled trust fund shall be either a corporation registered under the Loan and Trust Corporations Act or a credit union or central as defined in the Credit Unions and Caisses Populaires Act, 2020. 2. The name of the pooled trust fund shall include the name of the operator as it appears on the licence and the words “pooled trust fund” if the fund is operated in English and the words “fonds commun en fiducie” if the fund is operated in French. 3. Trustee fees may be paid only out of the income earned on the pooled trust fund.  O. Reg. 30/11, s. 80 (2); O. Reg. 48/15, s. 7; O. Reg. 131/22, s. 2. (3) An operator that is a municipality may act as trustee of its pooled trust fund.  O. Reg. 30/11, s. 80 (3). (4) The Public Guardian and Trustee shall act as trustee of the pooled trust fund of an operator that is a religious organization, a municipality or another non-profit entity, if the operator has no practical alternative and requests the Public Guardian and Trustee to so act.  O. Reg. 30/11, s. 80 (4). (5) If a purchaser so requests, every operator shall, in respect of a pooled trust fund that the operator maintains, provide the purchaser, once a year, with a statement that sets out the current value of the purchaser’s money as of the end of the month before the request.  O. Reg. 30/11, s. 80 (5).
Unclaimed Trust Money
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Payment of unclaimed trust money
 82. (1) If an operator is unable to identify or locate the purchaser or the person whom the contract designates as being entitled to receive unclaimed trust money by the end of the year after the completion or cancellation of the contract to which the money relates, the operator shall pay out the unclaimed trust money to, (a) a compensation fund established under subsection 61 (1) of the Act that has as one of its purposes the holding and investment of unclaimed trust money; or (b) the Minister of Finance, if the compensation fund mentioned in clause (a) has not been established.  O. Reg. 30/11, s. 82 (1). (2) An operator shall make a payment to the Minister of Finance under subsection (1) by forwarding the money to a director appointed under section 2 of the Act.  O. Reg. 30/11, s. 82 (2). (3) An operator who makes a payment under subsection (1) shall provide the compensation fund or the director, as the case may be, with as much information as the operator has in order to assist in the determination of the identity or location of the person entitled to the unclaimed trust money.  O. Reg. 30/11, s. 82 (3). (4) Upon receipt of information that proves on a balance of probabilities that a person is entitled to unclaimed trust money paid to the compensation fund under this section, the compensation fund shall pay the money to the person.  O. Reg. 30/11, s. 82 (4). (5) An operator is exempt from subsection (1) if the amount of unclaimed trust money is less than $50.  O. Reg. 30/11, s. 82 (5). DIVISION G   Care and Maintenance Funds and Accounts
DIVISION G CARE AND MAINTENANCE FUNDS AND ACCOUNTS
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Establishment of fund
 83. (1) For the purposes of subsection 53 (3) of the Act, a care and maintenance fund shall be established in a corporation registered under the Loan and Trust Corporations Act or a credit union or central as defined in the Credit Unions and Caisses Populaires Act, 2020.  O. Reg. 30/11, s. 83 (1); O. Reg. 131/22, s. 3 (1). (2) Subject to section 85, for the purposes of clause 53 (5) (a) of the Act, the trustee of the fund shall be the corporation, credit union or central in which the fund has been established.  O. Reg. 30/11, s. 83 (2); O. Reg. 131/22, s. 3 (2). (3) The name under which a care and maintenance fund is established and maintained shall include the words “care and maintenance fund” in English or “fonds d’entretien” in French.  O. Reg. 30/11, s. 83 (3).
Establishment of account
 84. (1) A cemetery operator may establish a care and maintenance account for the purposes of care and maintenance trust money if, (a) the account is in relation to a cemetery that is not a commercial cemetery; (b) the cemetery operator holds in trust or will hold in trust less than $50,000 in total for care and maintenance in respect of all cemeteries that the cemetery operator operates; (c) the cemetery operator has requested that the municipality act as trustee as permitted under section 85 and the municipality has declined to do so; and (d) the registrar has not determined that the use of a care and maintenance account by the operator would be contrary to the public interest.  O. Reg. 30/11, s. 84 (1). (2) A care and maintenance account established under subsection (1) shall comply with the following requirements: 1. It shall be maintained in an eligible depositary. 2. It shall be designated as the care and maintenance account. 3. It shall be established in the names of the cemetery operator as they appear on the licence, as trustee, for each cemetery to which the trust money in the account will relate. 4. It shall be used only as a care and maintenance account to hold care and maintenance trust money. 5. Money in the account shall be invested in and kept invested in one or more of the following types of investments: i. An interest-bearing account. ii. A guaranteed investment certificate, deposit receipt, deposit note, certificate of deposit, term deposit or other similar instrument that is issued by an eligible depositary.  O. Reg. 30/11, s. 84 (2). (3) A cemetery operator who is permitted under subsection (1) to establish a care and maintenance account shall notify the registrar in writing before beginning to use the account.  O. Reg. 30/11, s. 84 (3). (4) The cemetery operator shall be the trustee if care and maintenance trust money is held in a care and maintenance account.  O. Reg. 30/11, s. 84 (4).
Municipality as trustee of fund or account
 85. For the purposes of subsection 53 (5) of the Act, a municipality may act as the trustee of a care and maintenance fund or account, (a) for a cemetery of which the municipality is the owner; or (b) for a cemetery of which the municipality is not the owner, if the cemetery operator requests the municipality to act as trustee.  O. Reg. 30/11, s. 85.
Payment before establishment of cemetery
 86. (1) When an owner of land applies to the registrar for consent to the establishment of a cemetery on the land, the deposit that the owner is required to pay into a care and maintenance fund or account under clause 86 (1) (c) of the Act is $165,000.  O. Reg. 30/11, s. 86 (1); O. Reg. 258/21, s. 2 (1). (2) An owner of land who applies to the registrar for consent to the establishment of a cemetery on the land is exempt from the requirement in clause 86 (1) (c) of the Act and subsection (1) if, (a) the owner is a municipality; (b) the land is a burial site; or (c) the cemetery is being established for the purpose of interring human remains to be moved from a burial site.  O. Reg. 30/11, s. 86 (2). (3) At the request of the owner of the land on which the cemetery is to be established, the registrar may issue a declaration that it would not be contrary to the public interest for the owner to pay an amount set out in the declaration that is less than $165,000, or to pay nothing, into a care and maintenance fund or account, if, (a) the owner provides evidence satisfactory to the registrar that the cemetery will be maintained in accordance with the Act and the regulations despite the payment of the lesser amount or the non-payment, as the case may be; (b) the owner provides evidence satisfactory to the registrar that the municipality has consented to the request; and (c) the cemetery to be established is not a commercial cemetery. O. Reg. 30/11, s. 86 (3); O. Reg. 258/21, s. 2 (1). (4) This section, as it read on December 31, 2021, continues to apply to applications described in subsection (1) or requests described in subsection (3) made on or before that day. O. Reg. 258/21, s. 2 (2).
Payment in relation to interment or scattering rights, etc.
 87. (1) In this section, “price” means the price payable by the purchaser, excluding taxes.  O. Reg. 30/11, s. 87 (1). (2) For the purposes of subsection 53 (14) of the Act, a cemetery operator shall pay the amounts specified in section 168 into a care and maintenance fund or account for the cemetery within 60 days after the earlier of the day the operator sells or transfers interment rights or scattering rights and the day the interment or scattering is carried out.  O. Reg. 30/11, s. 87 (2). (3) If a price, on which an amount payable under subsection (2) is based, is payable in instalment payments, the operator, instead of complying with subsection (2), may pay into a care and maintenance fund or account for the cemetery, within 60 days after receiving each instalment payment, the pro rata portion of the payment required under section 168.  O. Reg. 30/11, s. 87 (3). (4) For the purposes of subsection (3), the amount of an instalment payment shall not include any financing charges, penalties or taxes that would otherwise form part of the instalment payment.  O. Reg. 30/11, s. 87 (4). (5) If, after a cemetery operator pays an amount into a care and maintenance fund in respect of a sale or transfer of interment rights for an in-ground grave, the interment rights holder requires the installation of a private mausoleum or private columbarium on the same lot, the amount that the operator paid into the fund in respect of the sale or transfer of the interment rights for the in-ground grave shall be deducted from the amount otherwise payable under subsection (2) and from the amounts otherwise payable under subsection (3).  O. Reg. 30/11, s. 87 (5). (6) If the sum of the amounts paid into a care and maintenance fund or account under subsection (3) in respect of all of the instalment payments is less than the amount that would have been required to be paid into the fund under subsection (2), the cemetery operator shall pay the difference into the fund within 60 days after receiving the last instalment payment.  O. Reg. 30/11, s. 87 (6). (7) A cemetery operator is exempt from this section, (a) to the extent of the amount that was paid into a care and maintenance fund under clause 86 (1) (c) of the Act; and (b) for interment or scatterings conducted in relation to human remains from an irregular burial site.  O. Reg. 30/11, s. 87 (7).
Payment upon installation of marker
 88. (1) For the purposes of subsection 53 (10) of the Act, the prescribed period is within 60 days after the marker is installed in the cemetery.  O. Reg. 30/11, s. 88 (1). (2) If a marker is to be installed in a cemetery to replace a marker that has been damaged and cannot be repaired, or if a marker that was sold before April 1, 1992 is to be installed in a cemetery, the person on behalf of whom the marker is to be installed and the cemetery operator are exempt from subsections 53 (9) and (10) of the Act.  O. Reg. 30/11, s. 88 (2).
Services requested by delivery agent
 89. (1) A cemetery operator who provides licensed services at the request of a delivery agent as defined in the Ontario Works Act, 1997, as required by the regulations, shall not make a payment into a care and maintenance fund or account in respect of the services in accordance with section 87, but shall do so in accordance with subsection (2).  O. Reg. 30/11, s. 89 (1). (2) If the total amount received by the operator for providing the licensed services is the same as the price that the operator would normally charge for providing the services, (a) the operator shall pay into a care and maintenance fund or account for the cemetery, within 60 days after the total amount is received, the amount required by section 87; and (b) the calculation required by section 87 shall be carried out on the basis that the price is the total amount received by the operator for the services, excluding taxes.  O. Reg. 30/11, s. 89 (2).
Payment upon installation of private structure
 90. For the purposes of subsection 53 (13) of the Act, the prescribed period is within 60 days after the mausoleum or columbarium is ready for interment purposes.  O. Reg. 30/11, s. 90.
Deduction from contribution on resale of rights
 91. (1) This section applies if, (a) an interment rights holder or a scattering rights holder cancels the contract for the purchase of the interment rights or scattering rights under subsection 47 (5) of the Act; and (b) on making the payment required under subsection 47 (6) of the Act to the rights holder, the operator does not deduct the amount that the operator paid into the cemetery’s care and maintenance funds in connection with the contract being cancelled, as permitted under subsection 47 (6) of the Act and subsection 142 (1) of this Regulation.  O. Reg. 30/11, s. 91 (1). (2) Upon reselling the interment rights or scattering rights mentioned in subsection (1), the operator may deduct, from the amount that the operator would otherwise be required under the Act to pay into a care and maintenance fund, all or part of the amount mentioned in clause (1) (b) that the operator did not deduct as permitted.  O. Reg. 30/11, s. 91 (2).
Payment in lieu of property tax
 92. (1) If a cemetery is exempt from property tax imposed under the Municipal Act, 2001, the City of Toronto Act, 2006 or the Provincial Land Tax Act, 2006 by reason of paragraph 2.1 or subparagraph 2.2 ii of subsection 3 (1) of the Assessment Act in relation to a crematorium and if the Registrar under the Cemeteries Act (Revised) or the registrar consented after January 1, 2002 to the establishment of the crematorium, the operator of the cemetery shall make a payment into the care and maintenance fund or account for the cemetery, as the case may be, in an amount set out in subsection (2) and within the time set out in subsection (3).  O. Reg. 30/11, s. 92 (1). (2) The amount payable under subsection (1) is the amount of tax that would otherwise be payable for the preceding calendar year, but for the exemption under the Assessment Act.  O. Reg. 30/11, s. 92 (2). (3) The payment under subsection (1) shall be made by June 1 of the year following the year on which the calculation is based.  O. Reg. 30/11, s. 92 (3). (4) The cemetery operator shall, within 30 days of making the payment under subsection (1), provide the registrar with confirmation of, (a) the assessed value for the portion of the property used for the bereavement related activity; (b) the tax rates and other adjustments, if any, under Part VIII, IX or X of the Municipal Act, 2001, Part XI, XII or XIII of the City of Toronto Act, 2006, or the Provincial Land Tax Act, 2006 that would have applied to the property for the preceding calendar year, but for the exemption under the Assessment Act; (c) the exemption under the Assessment Act; and (d) the fact that the required payment has been made into the care and maintenance fund or account for the cemetery.  O. Reg. 30/11, s. 92 (4).
Payment out to increase the capacity of a cemetery
 94. (1) For the purposes of subsection 53 (18) of the Act, the trustee of a care and maintenance fund or account for a cemetery that is not a commercial cemetery shall, at the request of the cemetery operator, pay to the operator, from the capital of the fund or account, an amount to be used to increase the capacity of the cemetery, if the registrar authorizes the payment to be made. O. Reg. 258/21, s. 3. (2) The registrar shall authorize a payment to be made under subsection (1) only if, in the opinion of the registrar, (a) the cemetery operator does not have enough money to increase the capacity of the cemetery; (b) the payment of the amount from the capital of the fund or account will enable the cemetery operator to increase the capacity of the cemetery; (c) the cemetery operator will continue to provide adequate care and maintenance for the cemetery; and (d) the increased capacity will promote the cemetery’s economic viability and strengthen the fund or account. O. Reg. 258/21, s. 3. (3) The cemetery operator shall only use a payment received under subsection (1) to increase the capacity of the cemetery, including, (a) to purchase land adjoining the cemetery in order to enlarge the cemetery; (b) to establish a columbarium or mausoleum in the cemetery; (c) to increase the volume of a columbarium or mausoleum in the cemetery; (d) to establish a lot or scattering ground in the cemetery; and (e) to increase the dimensions of a scattering ground in the cemetery. O. Reg. 258/21, s. 3. (4) Subject to subsections (5) and (6), the cemetery operator shall pay the amount received under subsection (1) back into the fund or account, (a) out of the money received by the cemetery operator from the sale of interment rights and scattering rights with respect to the cemetery’s increased capacity, after paying into the fund or account the payments required to be made in respect of those rights; and (b) in accordance with the registrar’s directions regarding the circumstances in which repayment must be made and the portion that must be repaid in each of such circumstances. O. Reg. 258/21, s. 3. (5) If the cemetery operator uses any part of a payment received under subsection (1) for a purpose that does not increase the capacity of the cemetery as required under subsection (3), the operator shall pay the amount used for the other purpose back to the fund or account within the period specified by the registrar. O. Reg. 258/21, s. 3. (6) If the cemetery operator does not use the whole payment received under subsection (1) within a period that the registrar determines is reasonable in the circumstances, the cemetery operator shall pay the amount that was not used back to the fund or account within the period specified by the registrar. O. Reg. 258/21, s. 3.
Prohibition against charging maintenance costs
 95. (1) No cemetery operator shall charge an interment rights holder or a scattering rights holder for the costs associated with the operator’s obligations under clause 5 (3) (b) of the Act, except as permitted under subsections (2) and (4).  O. Reg. 30/11, s. 95 (1). (2) If interment rights were sold or transferred, or a marker was installed, before 1955 in a cemetery that is not a commercial cemetery, and if no money was collected to be held in trust for the purpose of maintaining the cemetery or for the purpose of maintaining its markers, as the case may be, the cemetery operator may charge the interment rights holder an amount no greater than the amount that the operator would be required under the Act to pay into a care and maintenance fund or account for the cemetery if equivalent interment rights were sold or transferred, or an equivalent marker was installed, at market price on the day the holder is charged.  O. Reg. 30/11, s. 95 (2). (3) Within 60 days after receiving payment of an amount charged under subsection (2), a cemetery operator shall pay the amount into a care and maintenance fund or account for the cemetery.  O. Reg. 30/11, s. 95 (3). (4) In a contract under which a person purchases a licensed supply or a licensed service from a cemetery operator, the operator may build into the price charged for the supply or service an amount to cover the amount that the operator is required to pay into a care and maintenance fund or account for the cemetery in respect of the supply or service.  O. Reg. 30/11, s. 95 (4). DIVISION H   Record Keeping
DIVISION H RECORD KEEPING
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Definition
 96. In this Division, “record” means any record, document or information, in any media type, that relates to a business the operator is licensed to operate and that is required to be kept by the operator under the Act or this Part.  O. Reg. 30/11, s. 96.
Manner of keeping records
 97. (1) An operator shall keep all records in a manner that permits information for each licensed business or location of the licensed businesses to be readily identified and compiled separately.  O. Reg. 30/11, s. 97 (1). (2) An operator that does not keep records in hard copy shall ensure that a hard copy of the records can be readily produced in an easily understandable form.  O. Reg. 30/11, s. 97 (2).
Location of records
 98. (1) Subject to subsection (2), an operator shall keep all records at the operator’s principal place of business in Ontario.  O. Reg. 30/11, s. 98 (1); O. Reg. 48/15, s. 9. (2) An operator may keep records at a location in Ontario other than the operator’s principal place of business in Ontario, if the operator gives the registrar written notice of the location at which the records are being kept.  O. Reg. 30/11, s. 98 (2).
Record re cremated remains
 100. (1) An operator that has possession of cremated human remains other than for the purposes of interring or scattering shall keep a record containing the following information: 1. If the remains are claimed, the name and address of the person claiming the remains and the date on which they are claimed. 2. If unclaimed remains are interred in a common lot in a cemetery under section 53, the date and place of interment.  O. Reg. 30/11, s. 100 (1). (2) If the purchaser, personal representative or family member of a deceased person requests disclosure of the record prepared under subsection (1) with respect to the deceased person, the operator shall disclose the record without charge to the person making the request.  O. Reg. 30/11, s. 100 (2).
Retention of records
 101. (1) An operator shall retain records relating to a contract for a period of six years from the date the contract is fully performed or is cancelled.  O. Reg. 30/11, s. 101 (1). (2) An operator shall retain a price list for a period of six years from the date the price list was last in effect.  O. Reg. 30/11, s. 101 (2). (3) An operator that is required to keep a record under section 100 shall retain the record for a period of six years from the date the remains are claimed or interred.  O. Reg. 30/11, s. 101 (3). (4) Subject to section 102, an operator that is required to make records available to the public under the Act shall retain the records as long as the operator continues to be licensed to operate the business to which the records relate.  O. Reg. 30/11, s. 101 (4). (5) A crematorium operator shall retain a certificate from the coroner authorizing the cremation for a period of six years from the date of the cremation of the dead human body to which the certificate relates.  O. Reg. 30/11, s. 101 (5). (6) An operator that is required to keep every other record under the Act or this Part shall retain the record for a period of six years from the date it is created.  O. Reg. 30/11, s. 101 (6).
Cessation of business
 102. (1) Subject to subsection (3), an operator that ceases to operate a business that the operator was licensed to operate other than a cemetery that is ceasing to operate by reason of closure of the cemetery, shall ensure that arrangements are made, (a) to have all records that the operator was required to make available to the public under the Act or this Part delivered to, (i) the nearest municipal archive, archive of a religious organization or other public archive, or (ii) the Archives of Ontario, if the records are not accepted by an archive mentioned in subclause (i); (b) to have all other records relating to the business stored securely and made available for the purposes of inspections or investigations under the Act for the period of time specified in section 101.  O. Reg. 30/11, s. 102 (1). (2) As soon as an operator makes or changes arrangements under subsection (1), the operator shall notify the registrar of the details of the arrangements, including the address of the location of the records.  O. Reg. 30/11, s. 102 (2). (3) An operator that ceases to operate a business is exempt from the obligations in subsections (1) and (2) if, (a) the operator is selling or transferring the business to another person who has become licensed to operate the business; or (b) the business is a cemetery that is being transferred to a municipality because of abandonment.  O. Reg. 30/11, s. 102 (3). DIVISION I   REPORTING TO THE REGISTRAR
DIVISION I REPORTING TO THE REGISTRAR
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Notice of change, operator
 103. (1) An operator shall give the registrar a notice of change in writing if a change occurs with respect to any of the following: 1. The operator’s address for service. 2. For each location identified in section 21 where the operator carries on business, the person in charge of the day-to-day operations of the operator’s business at the location or the funeral director, in the case of a funeral establishment, who manages the operator’s business at the location. 3. The officers or directors of an operator that is a corporation. 4. The name and address of a business, other than the operator’s business, that has a holding room or an embalming room used by the operator and the address of the holding room or embalming room if it is different from the address of the business. 5. The name and address of a depositary at which the operator has one or more accounts into which trust money may be deposited and the number of each of the accounts. 6. The name and address of a depositary at which the operator has one or more individual trust accounts for prepaid trust money and the number of each of the accounts. 7. The name and address of a trustee holding prepaid trust money or care and maintenance trust money on behalf of the operator and the number of the trust fund in which the money is held. 8. The name and address of a depositary at which the operator has one or more care and maintenance accounts for care and maintenance trust money and the number of each of the accounts.  O. Reg. 30/11, s. 103 (1). (2) The operator shall give the notice of change to the registrar within 15 days after the change occurs in a form and manner specified by the registrar.  O. Reg. 30/11, s. 103 (2).
Notice of change, personal licensee
 104. (1) An individual holding a personal licence shall give the registrar a notice of change in writing if a change occurs with respect to the individual’s employment with the primary operator.  O. Reg. 30/11, s. 104 (1). (2) The notice of change shall set out all of the details of the change, including the date on which the individual begins to be employed by an operator, the date on which the individual ceases to be employed by an operator and, in the case of termination of employment by the operator mentioned in subsection (1), the reason for the termination.  O. Reg. 30/11, s. 104 (2). (3) The individual shall give the notice of change to the registrar within 15 days after the change occurs in a form and manner specified by the registrar.  O. Reg. 30/11, s. 104 (3).
No notice of transfer of shares
 105. For the purposes of clause 26 (1) (b) of the Act, a licensee that is a corporation is not required to give the registrar the notice mentioned in subsection 26 (1) of the Act unless, (a) the issue or transfer of any equity shares of the corporation increases the holding of any one person or any associated persons who already beneficially own or control 10 per cent or more of the total number of all issued and outstanding equity shares of the corporation before the issue or transfer; and (b) the increase results in the person or associated persons gaining a direct or indirect controlling interest in the corporation.  O. Reg. 30/11, s. 105.
Copies of trust agreements
 106. An operator shall ensure that the registrar has a current copy of all trust agreements that the operator has entered into with a trustee relating to prepaid trust money or care and maintenance trust money.  O. Reg. 30/11, s. 106.
Notice of cemetery operator as trustee
 107. A cemetery operator that is a municipality shall give the registrar written notice before acting as trustee for its own prepaid trust money or care and maintenance trust money.  O. Reg. 30/11, s. 107.