Document requirements
 108. (1) This section applies to the documents mentioned in section 109.  O. Reg. 30/11, s. 108 (1). (2) A statement of account relating to prepaid trust money or care and maintenance trust money shall set out the following information: 1. The name, address and licence number of the operator. 2. The name and address of the depositary or the trustee, as the case may be. 3. The number of the account or fund, as the case may be. 4. The balance at the beginning of the reporting period and the balance at the end of the reporting period. 5. All other information that the registrar specifies.  O. Reg. 30/11, s. 108 (2). (3) A statement of account mentioned in subsection (2) shall be certified to be complete and accurate by, (a) the operator, if the operator is a sole proprietor; (b) all of the partners of the operator, if the operator is a partnership, other than a limited partnership; (c) all of the general partners of the operator, if the operator is a limited partnership; (d) the general manager or person authorized to bind the extra-provincial limited liability company, if the operator is an extra-provincial limited liability company; (e) two officers or directors of the operator, if the operator is a corporation and has two or more officers or directors; (f) one officer or director of the operator, if the operator is a corporation and does not have two or more officers or directors; (g) the persons authorized to bind the operator, if the operator is a board of trustees or an organization or group of persons established or organized for the purpose of operating or managing a cemetery.  O. Reg. 30/11, s. 108 (3). (4) A trust fund statement for money in a pooled trust fund that is prepaid trust money or care and maintenance trust money shall be certified by the trustee of the fund to be complete and accurate and shall set out the following information: 1. The name and address of the operator. 2. The name and address of the trustee. 3. The balance at the beginning of the reporting period and the balance at the end of the reporting period. 4. The book value and market value of each investment held by the fund at the end of the reporting period. 5. All other information that the registrar specifies.  O. Reg. 30/11, s. 108 (4). (5) A review engagement report shall, (a) be prepared by a public accountant licensed under the Public Accounting Act, 2004 who is independent of the operator; (b) contain the name, address and licence number of the public accountant who prepared it; (c) address all prepaid trust money and all contracts with the operator that are funded by an annuity or insurance contract, including group insurance; and (d) be accompanied by the public accountant’s written statement as to whether or not the prepaid trust money has been held and dealt with in accordance with the Act and this Part.  O. Reg. 30/11, s. 108 (5). (6) An audit report with respect to prepaid trust money and care and maintenance trust money shall, (a) be prepared by a public accountant licensed under the Public Accounting Act, 2004 who is independent of the operator; (b) contain the name, address and licence number of the public accountant who prepared it; (c) be accompanied by the public accountant’s written statement as to whether or not the trust money has been held and dealt with in accordance with the Act and this Part; and (d) address the matters described in clause (5) (c), if the audit report is being filed with the registrar in place of a review engagement report.  O. Reg. 30/11, s. 108 (6); O. Reg. 48/15, s. 10. (7) A statement from a depositary for a care and maintenance account shall set out the following information: 1. The name and address of the operator. 2. The name and address of the depositary. 3. The number of the account. 4. The balance at the beginning of the reporting period and the balance at the end of the reporting period. 5. All other information that the registrar specifies.  O. Reg. 30/11, s. 108 (7). (8) A licensure report shall set out the following information for the reporting period with respect to the cemetery: 1. The name, address and licence number of the operator. 2. The number of burial permits received. 3. The number of interments of cremated remains. 4. The number of interments of human remains other than cremated remains. 5. The number of interment and scatterings rights sold. 6. The number of cremated human remains scattered. 7. An indication of whether the operator offers to sell, sells or intends to sell markers or caskets at the cemetery. 8. An indication of whether the operator is also licensed to operate a crematorium, funeral establishment or transfer service and, if so, the licence number and class of each of those licences, as applicable. 9. An indication of whether another operator sells, offers to sell or intends to sell markers, caskets, funeral services, transfer services or crematorium services at the cemetery and, if so, the name of the operator, the licence number and class of each licence of the other operator. 10. If the operator responds in the affirmative to the questions set out in any of paragraphs 7, 8 and 9, an indication of whether the amount of physical space devoted to the activities in question has changed since the last licensure report that the operator filed with the registrar. 11. The property roll number for the cemetery. 12. All other information that the registrar specifies.  O. Reg. 30/11, s. 108 (8). (9) A licensure report mentioned in subsection (8) shall be certified to be complete and accurate by, (a) the operator, if the operator is a sole proprietor; (b) all of the partners of the operator, if the operator is a partnership, other than a limited partnership; (c) all of the general partners of the operator, if the operator is a limited partnership; (d) the general manager or person authorized to bind the extra-provincial limited liability company, if the operator is an extra-provincial limited liability company; (e) two officers or directors of the operator, if the operator is a corporation and has two or more officers or directors; (f) one officer or director of the operator, if the operator is a corporation and does not have two or more officers or directors; or (g) the persons authorized to bind the operator, if the operator is a board of trustees or an organization or group of persons established or organized for the purpose of operating or managing a cemetery.  O. Reg. 30/11, s. 108 (9).