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.

References

• Guidance CG-019, How to draft purposes for charitable registration
• Summary policy CSP-R06, Religion
• Summary policy CSP-H05, Heritage society
• Summary policy CSP-H07, Historical site, items
• Guide T4063, Registering a Charity for Income Tax Purposes

Date modified:

2017-03-28