Cemeteries
Summary policy
Date
September 3, 2003 (Revised March 28, 2017)
Reference number
CSP-R17
Key words
Cemetery, crematory, cremation, burial, religion, other purposes beneficial to the community in a way the law regards as charitable, heritage site, heritage society
Policy statement
An organization established to maintain a cemetery or operate a crematory can qualify for registration as a charity under the following categories of charitable purposes: advancement of religion, or certain other purposes beneficial to the community in a way the law regards as charitable. However, maintaining a particular grave, tomb, vault, mausoleum, or monument is not a charitable purpose, unless it has been designated as a historical site or is an item of historical significance. An organization established to preserve such a site or item may qualify for registration as a charity under the category of certain other purposes beneficial to the community in a way the law regards as charitable.