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Cemeteries Act (Revised)
Loi sur les cimetières (révisée)

ONTARIO REGULATION 131/92

LICENCES

Note: This Regulation was revoked on July 1, 2012. See: O. Reg. 29/12, ss. 1, 2.

Last amendment: O. Reg. 29/11.

This Regulation is made in English only.

PART I
CONDITIONS APPLYING TO LICENCES TO OWN A CEMETERY OR CREMATORIUM

1. The prescribed conditions of a licence to own a cemetery or crematorium are set out in this Part. O. Reg. 131/92, s. 1.

2. The owner shall not carry on business under a name other than the one appearing on the owner’s licence. O. Reg. 131/92, s. 2.

3. (1) The owner shall prominently display the owner’s licence at the premises named in the licence. O. Reg. 131/92, s. 3 (1).

(2) The owner shall promptly return the licence to the Registrar by registered mail if it is revoked, suspended or cancelled or if the owner ceases to own the cemetery or crematorium. O. Reg. 131/92, s. 3 (2).

4. (1) The owner shall give notice to the Registrar of any of the following changes within fifteen days after the change:

1. A change in the persons who have an interest or a beneficial interest in a cemetery or crematorium owned by an individual or a partnership.

2. A change in the amount of the interest owned by a person referred to in paragraph 1.

3. A change in the directors or officers of an owner that is a corporation.

4. A change in the owner’s managing employees.

5. A change in the owner’s address for service. O. Reg. 131/92, s. 4 (1).

(2) If the owner is a corporation and a change in shareholders described in subsection 10 (1) occurs, the owner shall give notice to the Registrar of the change,

(a) if the change occurs as a result of shares being issued or transferred, within fifteen days of the issue or transfer; or

(b) if the change does not involve an issue or transfer of shares or the issue or transfer is not entered in the corporate books but an officer or director of the corporation has knowledge of the change, within fifteen days after the officer or director becomes aware of the change. O. Reg. 131/92, s. 4 (2).

5. (1) The owner shall maintain all books, records and accounts for the cemetery or crematorium at the premises named in the licence. O. Reg. 131/92, s. 5 (1).

(2) Despite subsection (1), the owner may maintain all books, records and accounts for the cemetery or crematorium at any place in Ontario if the owner provides the location to the Registrar. O. Reg. 131/92, s. 5 (2).

(3) The records shall show all money received and disbursed by the owner for operations at the cemetery or crematorium and shall include the following:

1. A permanent accounting record showing all receipts and disbursements.

2. All bank statements, pass books and cashed cheques for every account maintained in connection with the owner’s business including detailed deposit slips for all money held in trust.

3. A copy of all receipts, contracts and invoices issued in connection with the sale of interment rights, services and supplies.

4. A copy of all trust agreements with the trustees of trust funds.

5. A copy of the annual statements respecting the trust funds that the owner is required to file with the Registrar. O. Reg. 131/92, s. 5 (3).

(4) The owner shall keep the records for six years after they are made, but the records for sales of pre-need services and supplies shall be kept for six years after delivery of the final services or supplies. O. Reg. 131/92, s. 5 (4).

(5) An owner who purchases a cemetery or crematorium or to whom it is transferred shall ensure that the records described in paragraphs 1, 3, 4 and 5 of subsection (3) are received from the previous owner. O. Reg. 131/92, s. 5 (5).

PART II
CONDITIONS APPLYING TO LICENCES TO ACT AS A SALES REPRESENTATIVE

6. The prescribed conditions of a licence to act as a sales representative are set out in this Part. O. Reg. 131/92, s. 6.

7. (1) A sales representative shall act only on behalf of the owner named in the licence. O. Reg. 131/92, s. 7 (1).

(2) A sales representative shall give notice to the Registrar in writing before changing employers. O. Reg. 131/92, s. 7 (2).

8. The sales representative shall carry the licence while carrying on business. O. Reg. 131/92, s. 8.

9. The sales representative shall promptly return the licence to the Registrar by registered mail if it is revoked, suspended or cancelled or if the sales representative ceases to be employed as such. O. Reg. 131/92, s. 9.

PART III
GENERAL

10. (1) For the purposes of clause 16 (1) (b) of the Act, the following are the prescribed changes respecting the shareholders of the corporation:

1. Two or more associated shareholders who together own less than 10 per cent of the outstanding equity shares in the capital stock of the corporation acquire or accumulate shares so as to own at least 10 per cent of the corporation’s outstanding equity shares.

2. Two or more associated shareholders who together own at least 10 per cent of the outstanding equity shares in the capital stock of the corporation gain a controlling interest in the corporation within the meaning of subsection 1 (3) of the Securities Act. O. Reg. 131/92, s. 10 (1).

(2) For the purposes of subsection (1),

“equity share” means a share of a class of shares that carries a voting right either under all circumstances or under some circumstances that have occurred and are continuing. O. Reg. 131/92, s. 10 (2).

(3) A person who owns shares beneficially shall be deemed, for the purposes of this section, to own the shares. O. Reg. 131/92, s. 10 (3).

(4) A person who owns a share that carries the right to more than one vote shall be deemed, for the purposes of this section, to own as many shares as there are votes. O. Reg. 131/92, s. 10 (4).

(5) Two shareholders are associated if,

(a) one shareholder is a corporation of which the other shareholder is an officer or director;

(b) one shareholder is a corporation that is controlled directly or indirectly by the other shareholder;

(c) both shareholders are corporations controlled directly or indirectly by the same individual or corporation;

(d) both shareholders are members of a voting trust that relates to shares of a corporation;

(e) one shareholder is a partnership in which the other shareholder is a partner; or

(f) both shareholders are associated in a manner described in clauses (a) to (e) with another shareholder. O. Reg. 131/92, s. 10 (5).

PART IV
APPLICATION FEES

11. For the purpose of this Part,

“burial permit” means a burial permit issued under section 25 of the Vital Statistics Act. O. Reg. 131/92, s. 11.

12. The application fee for a licence to own a newly established cemetery or crematorium is $215. O. Reg. 514/97, s. 1.

13. (1) If a cemetery or crematorium is transferred to a new owner, the application fee for a licence to own the cemetery or crematorium is $15, plus $10 for each burial permit received for the cemetery or crematorium by the previous owner during the period beginning 30 days before the date on which the previous owner’s licence or renewal became effective and ending 30 days before the date of the transfer of ownership. O. Reg. 53/98, s. 1.

(2) No application fee is payable under subsection (1) if fewer than ten burial permits were received for the cemetery or crematorium during the period described in subsection (1). O. Reg. 131/92, s. 13 (2).

(3) Subsection (1) does not apply to an application by a municipal corporation. O. Reg. 131/92, s. 13 (3).

14. (1) The application fee to renew a licence to own a cemetery or crematorium is $15, plus $10 for each burial permit received for the cemetery or crematorium by the owner during the period beginning 30 days before the date on which the previous licence became effective and ending 30 days before the expiry of the previous licence. O. Reg. 53/98, s. 2.

(2) No application fee is payable if fewer than ten burial permits were received for the cemetery or crematorium during the period described in subsection (1). O. Reg. 131/92, s. 14 (2).

15. The application fee for a licence to act as a sales representative on behalf of an owner, or for the renewal of the licence, is $115. O. Reg. 514/97, s. 4.

16. Revoked: O. Reg. 514/97, s. 4.

17. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 131/92, s. 17.