Use of income from fund or account
 93. (1) For the purposes of subsection 53 (17) of the Act, a cemetery operator shall use the income earned by a care and maintenance fund or account only for the following purposes and in accordance with the following rules: 1. Income earned from the investment and reinvestment of money paid into the fund or account under subsection 53 (10) of the Act in respect of markers installed in the cemetery shall be used only, i. to stabilize, maintain, secure and preserve markers in the cemetery, and ii. if the work described in subparagraph i has been completed, to stabilize, maintain, secure and preserve markers in other cemeteries operated by the same operator. 2. Income from the investment and reinvestment of money paid into the fund or account for the cemetery, other than money paid into the fund under subsection 53 (10) of the Act in respect of markers, shall be used only, i. to maintain, secure and preserve the cemetery, including its grounds, buildings, structures and markers, and the equipment used to maintain, secure and preserve the cemetery, ii. if the work described in subparagraph i has been completed, to maintain, secure and preserve other cemeteries operated by the same operator, including their grounds, buildings, structures and markers, and the equipment used to maintain, secure and preserve the other cemeteries, and iii. to pay the expenses incurred in establishing and maintaining any of the cemetery’s care and maintenance funds or accounts or to purchase equipment to be used strictly for the care and maintenance of the cemetery, if, A. the operator is no longer selling interment rights, and is no longer selling scattering rights, for the cemetery, and B. the cemetery does not generate any revenue from the operation of a funeral establishment, crematorium or transfer service or from the sale of caskets or markers.  O. Reg. 30/11, s. 93 (1). (2) For greater certainty, subject to subparagraph 2 iii of subsection (1), that subsection does not permit the operator to use income from the fund or account to purchase equipment or to apply to any other purpose other than the care and maintenance of the cemetery.  O. Reg. 30/11, s. 93 (2). (3) For greater certainty, paragraph 1 of subsection (1) permits the operator to use income from the fund or account to pay a worker wages and benefits for engaging in, or supervising, the stabilization, maintenance, securing or preservation of markers.  O. Reg. 30/11, s. 93 (3). (4) For greater certainty, paragraph 2 of subsection (1) permits the operator to use income described in that paragraph to pay a worker wages and benefits for engaging in, or supervising, the maintenance, securing or preservation of, (a) the cemetery or any of its grounds, buildings, structures or markers; or (b) the equipment used to maintain, secure or preserve the cemetery.  O. Reg. 30/11, s. 93 (4). (5) For greater certainty, subsection (1) does not permit the operator to use income from the fund or account to pay a worker wages or benefits for office work, sales work or engaging in, or supervising, the opening or closing of lots.  O. Reg. 30/11, s. 93 (5). (6) Despite subsection (1), a cemetery operator shall not use income from a care and maintenance fund or account for that portion of a cemetery that is subject to property tax imposed under the Municipal Act, 2001, the City of Toronto Act, 2006 or the Provincial Land Tax Act, 2006 or for a payment that is required to be made under section 92.  O. Reg. 30/11, s. 93 (6).