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S.M. 1999, c. 21
THE CEMETERIES AMENDMENT ACT
(Assented to July 14, 1999)
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
The following is added after section 2:
The board has, in respect of any matter coming before it under this Act, all the powers given to the board under Part I of The Public Utilities Board Act in respect of matters coming before it under that Act.
Section 24 is amended
(a) in the part before clause (a), by adding ", other than subsection 29(4)," after "This Part";
(b) by repealing clause (b) and substituting the following:
(b) a cemetery owned and operated by a non-profit organization
(i) that is organized and operated exclusively for the purpose of owning and operating the cemetery,
(ii) no part of the income of which is payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder of the organization, and
(iii) that has not in any year sold more than 15 cemetery plots;
Sections 29 to 32 are repealed and the following is substituted:
An authorized trustee receiving perpetual care funds from an owner of a cemetery, columbarium or mausoleum shall hold the funds in trust for the purpose of funding the owner's perpetual care obligation in respect of the cemetery, columbarium or mausoleum and shall pay the funds and any income from the funds to the owner only as required or permitted under this Part or by the board.
An authorized trustee receiving perpetual care funds from an owner shall establish a separate account for the funds received in respect of each cemetery and each columbarium or mausoleum that is not part of a cemetery.
Sections 68 to 75 of The Trustee Act apply in respect of the perpetual care funds held by an authorized trustee.
Where the other provisions of this Part cease to apply to a cemetery, columbarium or mausoleum, the board may direct the authorized trustee holding perpetual care funds in respect of the cemetery, columbarium or mausoleum to pay the funds to the owner or to another person approved by the board and may impose conditions or restrictions on the use of the funds and any income earned on the funds.
An authorized trustee may in each year deduct and retain, as remuneration for its services as trustee of a fund established in respect of a cemetery, columbarium or mausoleum, a portion of the income of the fund not exceeding the portion prescribed by regulation and, subject to a direction of the board under subsection (2), shall pay the balance of the income for the year to the owner for the perpetual care of the cemetery, columbarium or mausoleum.
The board may direct an authorized trustee to pay the income of a fund established for the perpetual care of a cemetery, columbarium or mausoleum to the owner only to the extent required to pay, or to reimburse the owner for, expenses reasonably incurred for that purpose, and the trustee shall pay the income to the owner as directed by the board.
All amounts paid to an owner under this section for the perpetual care of a cemetery, columbarium or mausoleum shall be used by the owner only for that purpose.
In this section, "perpetual care funds" includes funds payable to the authorized trustee under section 28 and income from those funds paid by the trustee to the owner for perpetual care.
Every owner shall submit to the board, within five years after becoming an owner and thereafter at intervals not exceeding the lesser of five years and any shorter interval specified by the board, an account of the owner's dealings with perpetual care funds that have come into the owner's possession after becoming an owner or after the end of the last period for which the owner's accounts were passed, to be examined, audited and passed by the board.
In addition to any passing of accounts required by subsection (2), the board may at any time direct an owner to submit to the board an account of the perpetual care funds that have come into the owner's possession after the end of the last period for which the accounts were passed, to be examined, audited and passed by the board.
Before passing the accounts of an owner, the board may require
(a) the authorized trustee to submit an account or information with respect to funds received by it for the perpetual care of the owner's cemetery, columbarium or mausoleum;
(b) the owner
(i) to submit additional accounts or information with respect to perpetual care funds received by the owner or any other matter relevant to the passing of the accounts, and
(ii) to make a full disclosure and accounting of all perpetual care funds that have come into the possession of the owner at any time.
Where in the board's opinion the accounts submitted to the board are complicated and require expert investigation, the board may appoint an accountant or other skilled person to assist the board in examining and auditing the accounts, and the cost of obtaining the assistance shall be borne as the board determines.
The board may, on application by an owner, notice of which has been served on the authorized trustee, extend the time for the passing of accounts required by subsection (2) or by a direction given under subsection (3).
The board may pass accounts under this section without a hearing unless the board determines that a hearing is necessary or advisable for the accounts to be examined or passed.
If, on the passing of accounts, the board believes on reasonable grounds that an owner has committed a breach of a trust or contract for perpetual care or has contravened this Act, the regulations or an order or direction of the board made under this Act, the board
(a) may direct the owner to pay to the authorized trustee an amount equal to all or any part of the perpetual care funds received by the owner;
(b) may revoke, cancel, suspend or impose conditions or restrictions on any licence issued to the owner under section 26; and
The following is added after section 34:
A person who contravenes any provision of this Part or an order or direction of the board made under this Part is guilty of an offence and is liable on summary conviction,
(a) in the case of an individual, to a fine of not more than $5,000. or imprisonment for a term of not more than two months, or both; and
(b) in the case of a corporation, to a fine of not more than $25,000.
If a corporation commits an offence referred to in subsection (1), a director or officer of the corporation who authorized, permitted or acquiesced in the commission of the offence is also guilty of an offence and is liable on summary conviction to a fine of not more than $5,000., whether or not the corporation has been prosecuted.
When a contravention referred to in subsection (1) by a person continues for more than one day, the person is guilty of a separate offence for each day the contravention continues.
Clause 39(p) is amended by striking out "30(3)" and substituting "30(1)".
This Act does not apply to an owner of a cemetery, columbarium or mausoleum in respect of a passing of accounts before a judge commenced before this Act comes into force.
This Act comes into force on the day it receives royal assent.