100 Sheppard Ave. E., Suite 505, Toronto, ON, M2N 6N5 Tel: Toll-free: Fax:

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1 100 Sheppard Ave. E., Suite 505, Toronto, ON, M2N 6N5 Tel: Toll-free: Fax: Instructions - Form 2 Funeral, Burial and Cremation Services Act, 2002 (FBCSA) A. This form must be completed and filed with the Bereavement Authority of Ontario within 90 days of your fiscal year end. B. Cemetery operators that sell, assign, or transfer interment or scattering rights must have a care and fund established with a trustee. Note: Subject to the conditions set out in section 84 of Ontario Regulation 30/11, cemetery operators with less than $50,000 in the care and fund may be eligible to establish a care and account subject to the Registrar's approval. C. An audited financial statement for the care and fund must be submitted within six months of the operator s fiscal year end if: a) the total care and fund exceeds $500,000 or b) operator has a funeral establishment on one or more of the cemeteries. D. All cemetery operators must attach a copy of the trustee statement for the same period as your fiscal year end. E. If you have separate accounts for interment rights, scattering rights and markers, a separate Form 2 for each account must be submitted. F. Care and trust money should be sent directly to your trustee within 60 days of receipt. Do not send care and trust money to the Bereavement Authority of Ontario. G. Realized capital gain in a care and fund is not considered income. Therefore, it must remain in the capital and cannot be paid out to cemetery operator. H. If you sell licensed supplies and services before the time of need, you are required to submit a separate Report on Prepaid Trust Money. This form will be sent to operators in January Note: The sale of interment or scattering rights in advance is not considered prepaid licensed services. I. For assistance in calculating care and contributions, please access the Care and Maintenance Trust Fund Calculator on the BAO website. Care and contribution requirements: Interment and scattering rights Prescribed contribution for non-instalment sales per interment or scattering right sold / assigned / transferred In-ground grave (2.23 m 2 /24 ft 2 or larger) The greater of 40 per cent of the selling price and $250 In-ground grave (smaller than 2.23 m 2 /24 ft 2 ) The greater of 40 per cent of the selling price and $150 Crypt The greater of 20 per cent of the selling price and $500 Niche The greater of 15 per cent of the selling price and $100 Scattering ground (single scattering right holder) The greater of 40 per cent of the selling price and $100 Scattering ground (multiple scattering rights holders) The greater of 15 per cent of the selling price and $25 Scattering ground (no scattering rights holder) $25 per scattering If cemetery operators accept instalment payments for interment or scattering rights, the amount prescribed to be deposited into the care and fund or account should be pro-rated. Markers Amount prescribed per marker installed Flat marker (smaller than 1, cm 2 /173 in 2 ) $0 Flat marker (1, cm 2 /173 in 2 or larger) $50 Upright marker (1.22 m/4 ft or less in height and 1.22 m/4 ft or less in length, including the base) Upright marker (more than 1.22 m/4 ft in either height or length, including the base) $100 $ a-2017 Bereavement Authority of Ontario, 2017 (revised 23 Oct. 2017) Page 1 of 2

2 Note: The instructions below correspond to the numbered fields on the attached Form 2 1. Report the total book value (tax cost) in the capital side of the care and fund/account at the beginning of the reporting period. Do not include any accumulated revenue in this figure. (This should be the operator s ending balance shown on Line 13 of last year s report on the care and fund/ account.) 2. Include any care and contributions which had not been transferred to the trustee at the beginning of this reporting period. This should be the balance shown on Line 12 of last year s report on the care and fund/account. 3. Column A Report the total number (#) of interment/scattering rights (lots, niches and crypts) sold, assigned or transferred during this reporting period. Column B If applicable, report the total amount ($) of sales of interment/scattering rights (lots, niches and crypts) during this reporting period. Do not include HST. Column C Report the required care and contributions for interment/scattering rights. Refer to the chart in page 1 of this instruction sheet for requirements. Column D Complete columns D and E if the interment/scattering rights were paid by instalments. Column E Report the care and contributions as per requirement. 4. Indicate the total required care and amounts deposited for all marker installations for this reporting period. 5. Include any bequests that were specified to be deposited into care and fund or account. 6. Include additional care and contributions required as a result of the resale of interment/scattering rights. Attach a separate sheet if more space is needed. 7. Include additional care and contributions from payment in lieu of property tax. Note: Cemetery operators other than religious organizations or municipalities that engage in noninterment, non-scattering, bereavement-related activities, to pay property tax on the portion of land used for such purpose. Cemetery operators that are religious organizations and municipalities engaging in these bereavement-related activities are exempted from property tax, but is required to make a payment into their care and fund equivalent to the property tax that would be payable if the land were liable to assessment and taxation. This does not replace the care and contributions required from the sale of interment or scattering rights and marker installations. 8. Include any care and contributions from other sources. 9. Sub-total (Add items 1 to 8) 10. Add any capital gains (subtract any losses) resulting from the sale of assets in the trust fund. 11. Subtract capital gains tax. 12. Include any prescribed care and contributions still owed to the trustee at the end of this reporting period and indicate the date when the care and trust money will be sent to the trustee. 13. Add lines 9 and 10, and then deduct lines 11 and 12. Verify your records and calculations to ensure the operator ending balance matches the closing capital balance on the trustee statement at the end of this fiscal year. 14. Include all income (interest) received from the care and fund or account during this period. (Do not include income received from any other sources). 15. Include the total money spent to maintain, secure and preserve the cemetery, the markers, its grounds, buildings and the equipment used for the purposes of, security and preservation. 16. Provide a reconciliation or explanation if Line 13 does not match the closing capital balance on the trustee statement at the end of the fiscal year. Page 2 of 2

3 100 Sheppard Ave. E., Suite 505, Toronto, ON, M2N 6N5 Tel: Toll-free: Fax: Report on the Care and Maintenance Fund/Account Form 2 Funeral, Burial and Cremation Services Act, 2002 (FBCSA) Licence Number : Approved by : Note: Refer to the enclosed instruction sheet Name of trustee of care & fund/account (i.e. Eligible depository bank / loan and trust corporation / credit union / Public Guardian and Trustee / Municipality): Contact person (trustee's office): Unit No.: Street No.: Street name: P.O. box: City/Town: Province: Postal code: Telephone No. (including area code): Fax No.: address (required): Please use a separate report for each account Account number: Account relates to (check which applies): Interment rights Scattering rights Markers Period covered (check appropriate box) January 1 to December 31, 20 OR 20 to Total amount of care and funds at the beginning of this period (excluding income/revenue) $ 2. Care and contributions not yet sent to the trustee as of the beginning of this period $ 3. Care and fund Interment and scattering rights Non-instalment sales Instalment sales A B C D E Total amount of sales ($) Number of interment or scattering rights sold / assigned / transferred Care and contributions ($) Total instalment payments received ($) Care and contributions ($) In-ground grave m 2 / 24 ft 2 or larger (adult lot) In-ground grave - smaller than 2.23 m 2 /24 ft 2 (child/cremation lot) Crypt Niche Scatterings (single) Scatterings (multiple) Scatterings (no rights) Total care and contributions from the sale of interment and scattering rights (Add Columns C + E) $ Bereavement Authority of Ontario, 2017(revised Oct. 23, 2017) Disponible en français Page 1 of 3

4 4. Care and fund - Marker installation Number of markers installed (A) Amount prescribed (B) Total (C Number of flat markers (1, cm 2 /173 in 2 or larger) Number of small upright markers (1.22 m / 4 ft or less in height and 1.22 m / 4 ft or less in length, including the base) x $50 = x $100 = Number of large upright markers (more than 1.22 m / 4 ft in either height or length, including the base) x $200 = Total care and contributions from marker installations (Add Column C) $ 5. Additional care and contributions: Bequests $ 6. Additional care and contributions: From the resale of interment/scattering rights Resale A B C D E Price of Care and Amount contributed to interment/scattering care and rights as per current contribution from previous sale(s) price list required Indicate the number and type of interment/scattering rights Example 1: Additional care and contribution required (C-D) 1 x in-ground grave (greater than 24 ft 2 ) $500 $250 $100 $250 - $100 = $150 Example 2: 2 x columbarium niches $3,000 each $450 x 2 = $900 $200 x 2 = $400 $900 - $400 = $500 Total care and contributions from the resale of interment and scattering rights (Add Column E) $ 7. Additional care and contributions: Payment in lieu of property tax (Provide a copy of the property tax bill) $ 8. Additional care and contributions: Other $ 9. Sub-total (Add lines 1 to 8) $ 10. ADD (if applicable): Capital gains (losses) per trustee s statement $ 11. LESS: Capital gains tax withheld as per trustee $( ) 12. LESS: Total amount of care and contributions owed to trustee at the end of this period (Indicate when the funds will be sent to trustee ) $( ) 13. Operator s ending balance (Add lines 9 and 10 then subtract lines 11 and 12) $ = 14. Total income received from trustee in this period per trustee s statement $ 15. Total amount spent on of cemetery in this period $ Bereavement Authority of Ontario, 2017 (revised Oct. 23, 2017) Page 2 of 3

5 16. Provide a reconciliation/explanation if the operator s ending balance does not match the closing capital balance (tax cost) on the trustee statement at the end of the fiscal year. Notice & consent as required by applicable privacy laws In order to complete or verify the information provided on this form (including page 1), it may be necessary for the Bereavement Authority of Ontario (BAO) to collect additional information from some or all of the following sources: federal, provincial and municipal licensing bodies and police forces, other law enforcement agencies, sheriff s offices, the Registrar of Bankruptcy, credit bureaus, trust companies for compensation fund records, professional and industry associations, former and current employers, employers for whom you may work while this registration is valid, the Ontario Ministry of Transportation and Industry Canada. Only information relevant to your registration/licence will be collected. Please refer to our Privacy and Access Code on the BAO website. I consent to the collection of this information as authorized under the Funeral, Burial and Cremation Services Act, I understand that this information will be used to determine whether I am and remain qualified to be licensed under the FBCSA. The official who can answer questions about the collection of information is: The Registrar, Funeral, Burial and Cremation Services Act, 2002 Bereavement Authority of Ontario 100 Sheppard Avenue East, Suite 505 Toronto, ON M2N 6N5 Tel: Toll-free: Fax: info@thebao.ca Note: For corporations, this report must be signed by two officers. For partnerships, this report must be signed by all partners. For municipalities, religious organizations, trustees and volunteer boards this report must be signed by an authorized officer. Warning: It is an offence to provide false information on these reports. I (we) certify that to the best of my (our) knowledge and belief the within statements are true and correct and are in agreement with the records maintained by the cemetery/crematorium operator. Authorized signature: Print full name: Position: Daytime telephone no.: Date (yyyy/mm/dd): Authorized signature: Print full name(s) Position: Daytime telephone no.: Date (yyyy/mm/dd): Return all forms to the address below. If you have any questions or require assistance completing the forms please contact: Bereavement Authority of Ontario 100 Sheppard Avenue East, Suite 505 Toronto, ON M2N 6N5 Tel: Toll-free: Fax: info@thebao.ca Bereavement Authority of Ontario, 2017 (revised Oct. 23, 2017) Page 3 of 3