Canada Gazette

Her Excellency the Governor General in Council, on the recommendation of the Minister of Veterans Affairs, pursuant to section 5 (see footnote a) of the Department of Veterans Affairs Act (see footnote b), hereby makes the annexed Veterans Burial Regulations, 2005.

"common-law partner", in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship at the time of the individual's death, having so cohabited for a period of at least one year. (conjoint de fait)

"Corporation" means the corporation incorporated under the name Last Post Fund, on June 22, 1921, under the Companies Act. (société)

"dependent child" means a dependent child as defined in subsection 2(1) of the War Veterans Allowance Act. (enfant à charge)

"entitled to a pension", in respect of a deceased person, means that, at the time of death, the person was receiving a pension under the Pension Act or had received a final payment of a pension, or that the Minister had determined that the person was entitled to a pension. (droit à une pension)

"income-qualified civilian" means a civilian as defined in subsection 56(1) of the Civilian War-related Benefits Act who

(a) was at the time of death in receipt of an allowance under subsection 57(1) of that Act; or

(b) would have been eligible at the time of death for an allowance under that subsection were it not for payments made to the civilian or the civilian's spouse or common-law partner, or for which the civilian or the civilian's spouse or common-law partner was eligible under the Old Age Security Act or similar legislation of another country. (civil au revenu admissible)

"net assets of the succession" means the net value of the portion of succession to a deceased person's estate that, in accordance with the laws of the country or the province in which the person was domiciled at the time of death, can be transferred to the heirs by way of bequest or inheritance after the payment of all debts owed by the person or the estate, including the costs of the following: the deceased person's last sickness, funeral, burial, cremation and gravemarker. (actif net successoral)

"net assets of the survivor" means the net worth of the survivor. (actif net du survivant)

"overseas service civilian" means a person referred to in paragraphs (e) to (i) of the definition "civilian" in subsection 56(1) of the Civilian War-related Benefits Act. (civil ayant servi outre-mer)

"pensioned condition" means a disability in respect of which a person is entitled to a pension. (état indemnisé)

"pensioner" means a person who at the time of death was entitled to a pension in respect of a disability payable under, or because of,

(a) the Pension Act, including a supplementary pension under section 64, 65 or 66 of that Act, but not including a pension that is awarded under subsection 22(2) of that Act or continued under subsection 83(4) of that Act;

(b) any of Parts I to III and VI to X of the Civilian War-related Benefits Act;

(d) paragraphs 3(d) and (e) of the Women's Royal Naval Services and the South African Military Nursing Service (Benefits) Act, R.S.C. 1952, c. 297;

(e) Veterans Affairs Vote 815 of Schedule C to The Appropriation Act, No. 4, 1950, S.C. 1950, c. 55 or any other provision enacted by Parliament for the continuation of certain Newfoundland pensions that were not payable under the terms of the union of Canada and Newfoundland; or

(f) the Civilian Government Employees (War) Compensation Order. (pensionné)

"survivor" means a survivor as defined in subsection 2(1) of the War Veterans Allowance Act. (survivant)

(a) a person who, as a member of the naval, army or air forces of Canada or of similar forces raised in Newfoundland, was on active service during World War I or World War II;

(b) a Canadian merchant mariner of World War I or World War II within the meaning of subsection 21.1(3) or (4), respectively, of the Pension Act;

(c) a person who, as a member of the naval, army or air forces of Canada, served at any time before October 31, 1953 in military operations undertaken by the United Nations to restore peace in the Republic of Korea;

(d) a Canadian merchant mariner of the Korean War within the meaning of subsection 21.1(5) of the Pension Act;

(e) a special operator who is deemed to be a veteran under paragraph 3(a) of the Special Operators War Service Benefits Act, R.S.C. 1952, c. 256;

(f) a supervisor who is deemed to be a veteran under paragraph 3(a) of the Supervisors War Service Benefits Act, R.S.C. 1952, c. 258;

(g) a person who is deemed to be a veteran under section 3 of the Women's Royal Naval Services and the South African Military Nursing Service (Benefits) Act, R.S.C. 1952, c. 297;

(h) a person on whom the benefits of the Pension Act may be conferred under section 64, 65 or 66 of that Act;

(i) a person who, as a member of His Majesty's naval, army or air forces or of similar forces allied with His Majesty, served on active service during World War I or World War II and was resident in Canada at the time he or she became a member of those forces; or

(j) an allied veteran within the meaning of paragraph 37(4)(b) of the War Veterans Allowance Act, as that paragraph read on February 26, 1995, to whom an allowance under section 4 or 5 of that Act was paid on or before February 27, 1995. (ancien combattant)

"World War I" has the meaning assigned in subsection 3(1) of the Pension Act. (Première Guerre mondiale)

"World War II" has the meaning assigned in subsection 3(1) of the Pension Act. (Seconde Guerre mondiale)

2. Financial assistance towards last sickness, funeral, burial and cremation costs in accordance with section 3 is payable

(a) if there is an insufficiency of funds, as determined under section 4, for the following deceased persons, namely,

(i) a pensioner who dies in Canada or elsewhere,

(ii) a veteran or an income-qualified civilian or an overseas service civilian who dies in Canada,

(iii) a veteran who is buried or cremated in Canada,

(iv) a veteran referred to in any of paragraphs (a) to (g) of the definition "veteran" in section 1 who dies outside Canada,

(v) an overseas service civilian who dies outside Canada, or

(vi) a veteran or a civilian who dies outside Canada and on the date of death was undergoing a medical examination required by the Minister or by the Veterans Review and Appeal Board; and

(i) a pensioner, referred to in any of paragraphs (b) to (f) of the definition of "pensioner" in section 1, whose death was as a result of an injury or disease or an aggravation of an injury or disease that was attributable to or was incurred during the pensioner's service,

(ii) a person in respect of whom a pension is awarded in accordance with paragraph 21(1)(b) or (2)(b) of the Pension Act,

(iii) a pensioner who on the date of death was receiving treatment benefits under Part I of the Veterans Health Care Regulations in respect of a period of acute care for a pensioned condition,

(iv) a pensioner who on the date of death was undergoing a medical examination required by the Minister or by the Veterans Review and Appeal Board, and

(v) a pensioner who on the date of death was in receipt of treatment benefits under Part I of the Veterans Health Care Regulations in respect of hospitalization for a condition in respect of which it is uncertain whether the condition was a pensioned condition.

(a) any medical costs of the deceased person's last sickness that were not otherwise paid by the Minister and that are not insured under a private or provincial health care plan;

(i) if the remains are to be buried, a casket that meets the standards specified by the Minister,

(ii) if the remains are to be cremated, the urn and the rental of a casket for viewing or, if rental is not available, the provision of a casket that meets the standards specified by the Minister,

(iii) normal preparation of the remains for viewing,

(iv) the use of a viewing room and a chapel,

(v) the use of a hearse and up to two vehicles for mourners and pallbearers,

(vi) the attendance at the place of burial or cremation by funeral home officials,

(vii) local transportation of the remains from the place where death occurred to the nearest funeral home and from there to the nearest place of burial, up to a maximum of 16 km for each stage,

(viii) in the case of cremation, local transportation of the remains from the place where death occurred to the nearest funeral home, from there to the nearest place of cremation and from there to the nearest place of burial, up to a maximum of 16 km for each stage,

(ix) regional transportation of the remains over a distance exceeding the maximum distance referred to in subparagraph (vii) or (viii) from the place where death occurred to the nearest funeral home and from there to the nearest place of burial or, in the case of a cremation, from the place where death occurred to the nearest funeral home, from there to the nearest place of cremation and from there to the nearest place of burial, and

(x) if a person dies at a place other than their normal place of residence while receiving a treatment for a serious illness or disability that is not available at their normal place of residence or when travelling to undergo a medical examination required by the Minister or by the Veterans Review and Appeal Board, the total cost of transportation of the remains to the person's local funeral home;

(d) if required, the cost of providing a single grave and reasonable costs of opening and closing the grave and its perpetual care;

(e) if a grave liner is required by the authorities of the cemetery, municipality or province, the cost of a decomposable or non-decomposable grave liner; and

(a) the aggregate of the amounts for the costs described in subsection (1), adding any goods and services tax, harmonized sales tax or provincial sales tax. In this aggregate amount the costs, before tax, do not exceed

(i) in respect of the costs referred to in paragraph (1)(a), $75,

(ii) in respect of the costs referred to in subparagraphs (1)(b)(i) to (viii), $3,600,

(iii) in respect of the cost of transportation for a situation described in subparagraph (1)(b)(ix) or (x), if the service of two funeral directors is required, $500,

(iv) in respect of the cost of any special preparation of the remains under paragraph (1)(c), $210,

(v) in respect of the cost of a decomposable grave liner under paragraph (1)(e), $200, and

(vi) in respect of the cost of a non-decomposable grave liner under paragraph (1)(e), $570;

(b) in the cases described in paragraph 2(a), the amount of any insufficiency of funds, determined under section 4.

(3) Despite paragraph (2)(a), an additional amount may be paid to cover the difference between the cost of a normal casket and the cost of an oversized casket or a hermetically sealed one.

(4) Financial assistance is payable only if no similar payment has been made by the Government of Canada in respect of the same deceased person.

4. (1) A determination in respect of an insufficiency of funds to meet costs, for the purpose of the provision of financial assistance, must be made by the Corporation as follows:

(a) if the deceased person has a survivor or a dependent child, the following amounts are deducted from the sum of the net assets of the survivor and the net assets of the succession, namely,

(i) $12,015 for the survivor or, if there is no survivor, for the dependent child,

(ii) $700 for each additional dependent child,

(iii) the aggregate of the amounts under paragraphs 3(2)(a) minus any amount already paid for the costs set out in subsection 3(1), if these amounts have not already been considered in the determination of the net assets of the succession,

(iv) if a gravemarker is not provided under section 5,

(A) the lesser of the actual cost of a gravemarker and the value of the gravemarker that would have been provided under that section minus the amount already paid for the gravemarker, if this amount has not already been considered in the determination of the net assets of the succession, and

(B) a reasonable amount for the perpetual care of the gravemarker, if this amount has not already been considered in the determination of the net assets of the succession,

(v) an amount equal to the person's monthly income before their death,

(vi) if applicable, an amount equal to the value of the automobile used by the deceased person's family, that value being not more than the value set out in the Canadian Red Book, published by the Canadian Automobile Dealers Association, as amended from time to time,

(vii) if applicable, an amount equal to the market value of the residence where the deceased person's family lives, as chosen by the person making the application for financial assistance, and

(viii) an amount equal to the market value of the household effects of the deceased person's family; and

(b) if the deceased person does not have a survivor or dependent children, the deductible amounts described in paragraph (a) do not apply, and the net assets of the succession as a whole are to be taken into consideration.

(2) If the amount determined under paragraph (1)(a) or (b) is nil or negative, there is an insufficiency of funds.

5. (1) If neither a foreign government, nor the Commonwealth War Graves Commission nor any other agency provides a gravemarker, a gravemarker must, subject to subsection (2), be provided and installed for the following persons:

(a) in Canada or elsewhere, if there is an insufficiency of funds, as determined under section 4, on application, a person described in subparagraphs 2(a)(i) and (iv) to (vi);

(b) in Canada, if there is an insufficiency of funds, as determined under section 4, on application, a person described in subparagraph 2(a)(ii) or (iii); and

(2) The provision of a gravemarker under these Regulations is subject to the condition that the gravemarker must not be altered or replaced without the prior consent of the Minister.

6. (1) Gravemarkers provided under these Regulations and their inscription must meet the standards specified by the Minister and are to be provided only when acceptable to the applicable cemetery authority and the applicant receiving financial assistance.

(2) A bronze gravemarker that meets the standards specified by the Minister may be provided only if required by the applicable cemetery authority.

7. The Minister may specify standards for the size and any other characteristics of caskets and gravemarkers provided under these Regulations.

8. (1) Any person may apply for a gravemarker and for financial assistance for last sickness, funeral, burial and cremation costs on behalf of a deceased person.

(2) No financial assistance is payable unless an application for it is made within one year after the date that the remains of the deceased person become available for interment.

(3) If an application for financial assistance is received but cannot be acted on as a result of a pending decision as to whether a pension may be awarded under paragraph 21(1)(b) or (2)(b) of the Pension Act, the application is suspended until a final decision has been rendered.

(4) If a decision is made to award a pension under paragraph 21(1)(b) or (2)(b) of the Pension Act, the application for financial assistance must be acted on as if the initial decision with respect to eligibility under subparagraphs 2(b)(i) or (ii) had been favourable.

(5) If more than one person applies for financial assistance in respect of the same death, the order of priority for an application, to the exclusion of all others, is as follows:

9. (1) For the purpose of facilitating the provision of financial assistance and gravemarkers under Part 1, as well as the administration of these Regulations, the Minister may enter into an agreement with the Corporation by which

(a) the Corporation determines the eligibility for and provides, on behalf of the Government of Canada, that assistance and gravemarkers in accordance with these Regulations; and

(b) the Minister reimburses the Corporation for any costs incurred under paragraph (a), by Parliamentary appropriation.

(a) the requirements for an application for financial assistance and gravemarkers under Part 1 and the procedure by which the application may be received by the Corporation, including any declarations and undertakings that the Corporation may require the applicant to make;

(b) the regular channels of communication to be used between the Corporation and the Department;

(c) the procedure to be followed for obtaining or verifying, from the records of the Department, relevant information concerning a person's eligibility for financial assistance and gravemarkers under Part 1 or any other information necessary for the administration of these Regulations;

(d) the procedures to be followed by the Corporation when making determinations concerning a person's eligibility under paragraph 2(a), including

(e) the procedures to be followed by the Corporation in respect of applications under paragraph 2(b), including

(f) the documentation and records to be kept by the Corporation in respect of applications, and the transfer of those documents and records to the Department;

(g) the determination and reimbursement to be made of the Corporation's administrative and operating expenses by Parliamentary appropriation;

(h) the financial procedures to be used for reimbursing the Corporation, including

(i) the determination of the amounts and frequency of reimbursements to the Corporation, including refunds for expenditures made in a previous fiscal year,

(ii) the statistical and accounting information on which the reimbursements are to be based and the manner, form and frequency with which the Corporation must report that information,

(iii) the manner in which deductions may be made from reimbursements to the Corporation in respect of overpayments of financial assistance that are being recovered by the Corporation,

(iv) the conditions and manner in which reimbursements to the Corporation may be made in advance, and

(v) the standards by which the estimates and the budget of the Corporation must be prepared and its accounts must be kept;

(i) the business plans, operating budgets, capital budgets and performance reports to be submitted by the Corporation to the Minister;

(j) the audit of the Corporation's accounts, the access that auditors and evaluators may have to the Corporation's records relating to its functions under the agreement and the evaluation of the Corporation's performance in light of the agreement;

(k) the safeguarding of any personal information as defined in the Privacy Act that may be collected by the Department or the Corporation for the purposes of these Regulations;

(l) the exercise by the Corporation of the rights or powers that the Minister has in respect of burial in any cemeteries and burial plots owned or controlled by the Government of Canada;

(m) the assumption or exclusion of any obligations or liabilities that might be incurred by the Corporation in connection with any function or procedure under the agreement;

(n) the notice to be given and the formalities required for a termination of the agreement; and

(o) the specification of which law governs the agreement and its interpretation.

(a) terminate an agreement at any time after the notice and formalities required by the agreement have been given and may enter into similar agreements with one or more other bodies, in which case a reference to the corporation in section 4, 9 and 10 shall be read as a reference to the other body or bodies; or

(b) assign any of the functions referred to in this section to be carried out by employees of the Department.

(5) The Minister must determine whether the conditions set out in paragraph (b) of the definition "income-qualified civilian" in section 1 or under subparagraphs 2(b)(i) or (ii) are met and inform the Corporation of the determination.

(6) The Minister must advise the Corporation whether any deceased person was, at the time of death,

(b) a person referred to in paragraph (a) of the definition "income-qualified civilian" in section 1 or in subparagraphs 2(b)(ii) to (iv).

(b) the standards referred to in subparagraphs 3(1)(b)(i) and (ii) and section 6.

10. (1) A person who is dissatisfied with a final determination of the Corporation, or with a determination with respect to eligibility made under subparagraphs 2(b)(i) or (ii), may within 60 days after receiving that determination or, if circumstances beyond the control of the person necessitate a longer period, within the longer period, apply in writing to the Minister for a review of that determination.

(2) If, after the review, the Minister concludes that the final determination made by the Corporation was in error, the Minister may take any steps to remedy the error that the Minister considers necessary in the circumstances.

(3) In lieu of the review referred to in subsection (1), if a person is dissatisfied with a determination with respect to eligibility referred to in subparagraphs 2(b)(i) or (ii), the person may within 60 days after receiving the determination or, if circumstances beyond the control of the person necessitate a longer period, within the longer period, apply to the Minister for a decision under paragraph 21(1)(b) or (2)(b) of the Pension Act, unless an application for that purpose has previously been made.

11. Nothing in these Regulations precludes the Corporation from providing financial assistance and a gravemarker similar to the financial assistance and gravemarker referred to under Part 1 for any deceased person who is ineligible under these Regulations

(b) on the request and at the expense of any department of the Government of Canada, the government of any province, any municipality, any foreign government or agency, or any other person, corporation or agency.

12. If a gravemarker or financial assistance towards funeral, burial and cremation costs have been provided under these Regulations or under predecessor enactments dealing with the same subject-matter, all necessary maintenance of the gravemarker must be provided by the Minister, including the replacement or refurbishment of

(a) the gravemarker in any cemetery or block of graves owned by the Government of Canada and allocated to former members of the armed forces or the merchant navy or any persons who engaged in pursuits relating to war on behalf of Canada; or

(b) a gravemarker, of the standard referred to in subsection 6(1), in the cemetery where the original gravemarker or burial was provided.

13. The Veterans Burial Regulations, 1995 (see footnote 1) are repealed.

14. The Last Post Fund Regulations, 1995 (see footnote 2) are repealed.

15. These Regulations come into force on the day on which they are registered.

The present Regulations harmonize and integrate the two Funeral and Burial Programs administered by Veterans Affairs Canada, and formalize a partnership with a non-profit veterans' organization for the delivery and administration of the program.

Most notably, the Regulations will contribute positively to service quality for grieving families of deceased veterans, as they eliminate overlaps and inconsistencies, reduce the complexity of the program, and improve administrative efficiency.

These changes have no effect on funeral and burial assistance benefits, which will continue to be provided with respect to veterans and other eligible clients who have died as a result of service-related injuries, or in circumstances where the finances of the estate and family warrant financial assistance.

The Regulations stipulate program policies, eligibility criteria, and other terms and conditions, to govern the provision of funeral and burial assistance.

The Veterans Burial Regulations, 2005 formalize a complete partnership between Veterans Affairs Canada and the Last Post Fund, an independent non-profit veterans' organization, specifically in respect of the funeral and burial of veterans who have died as a result of service-related injuries or diseases. As indicated in a pilot project, the benefits of a partnership with the Last Post Fund and its network of veterans, volunteers and staff are:

In the past, Veterans Affairs Canada administered three separate Funeral and Burial Programs for veterans. There were overlaps and inconsistencies with these three programs, and a project was initiated to combine and rationalize them. The passage of the necessary statutory amendments (S.C. 1990, c. 43, s. 1(3), (4), 19, 50 and 51) followed by the approval of the Veterans Burial Regulations, 1995 and Last Post Fund Regulations, 1995 were important milestones in that process. Further regulatory authorities were delegated by Parliament in 1999 (S.C. 1999, c. 10, s. 37) and other clarifications were made in 2000 (S.C. 2000, c. 34, ss. 13(6) and (7)).

Currently, the two existing Funeral and Burial Programs for veterans are quite similar, except that one is delivered to the public on the government's behalf by the Last Post Fund and the other is administered by Veterans Affairs Canada.

This last step in the harmonization process involves combining the two above-mentioned existing regulations to create a single and more cohesive policy framework, and clarifying both Veterans Affairs' and the Last Post Fund's responsibilities.

In addition, consequential to legislative measures adopted in Bill C-41 (2nd Sess., 36th Parliament), An Act to amend the statute law in relation to veterans' benefits (S.C. 2000, c. 34), funeral and burial assistance benefits are being extended in respect of certain groups of civilians who served overseas, in wartime, in close support of the armed forces (i.e. Ferry Command personnel; members of the Canadian Red Cross and St. John's Ambulance who served as overseas welfare workers; members of the Corps of (Civilian) Canadian Fire Fighters for Service in the United Kingdom; and Newfoundland Overseas Forestry Unit members).

Another change relates to the process by which the maximum amounts payable are prescribed. With the present Regulations, the maximum amounts of funeral and burial assistance benefits are stipulated as an integral part of the regulatory text, an approach more consistent with the terms of the parent Act (the Department of Veterans Affairs Act).

This opportunity is also being taken to correct a number of duplicated or inconsistent provisions, and to resolve a few minor questions which were brought to the Government's attention by the Standing Joint Committee for the Scrutiny of Regulations.

The principal alternative is the status quo, meaning the continuation of the two present governing regulatory texts (the Veterans Burial Regulations, 1995 and the Last Post Fund Regulations, 1995) in their current form. This would be counter-productive in that there are now two overlapping and inconsistent Funeral and Burial Programs for veterans. In addition, the status quo would fail to recognize opportunities for cooperation and improved client service.

As outlined above, the regulations will contribute to improve client service quality, by streamlining the delivery of benefits, eliminating overlaps and inconsistencies, reducing the complexity of the program and improving administrative efficiency.

Consequential to Bill C-41 (2nd Sess., 36th Parliament), financial benefits will be granted in respect of certain members of overseas-service civilian groups who served in close support of the armed forces during wartime. The present Regulations specifically extend benefits in respect of members of these groups who do not receive a disability pension under the Pension Act nor meet the low-income criteria set out in the War Veterans Allowance Act (those who meet the requirements of either of these acts may already receive benefits as a result of Bill C-41, enacted in October 2000). Families of these persons will benefit from this improvement to the program.

The Regulations will also improve program accountability by providing guidance to Veterans Affairs and to the Last Post Fund regarding financial procedures, performance measurement statistics, auditing, safeguarding of personal information, and other responsibilities.

Plans for this regulatory initiative, and its objectives, were outlined in Veterans Affairs' Report on Plans and Priorities, 2004-2005, at table 6, page 37.

The Last Post Fund and other important veterans' organizations, such as the Royal Canadian Legion, were consulted regarding this regulatory proposal and have expressed their support.

The Regulations were pre-published in the October 23, 2004 edition of the Canada Gazette, Part I for a period of 30 days, providing a formal consultation period during which interested parties could make representations.

Veterans' organizations responded positively by expressing support for the expeditious implementation of this initiative, and have seen the pre-publication of the Regulations as assurance of the Government's commitment to the Funeral and Burial Program. Suggestions were also received advocating for expansion of the eligibility rules and for increases to the benefits payable. These potential further improvements have been and continue to be under consideration, notably as part of the modernization of services and programs for Canadian Forces veterans, which was launched with the enactment of Bill C-45 (1st Sess., 38th Parliament), the Canadian Forces Members and Veterans Re-Establishment and Compensation Act (S.C. 2005, c. 21).

Subsequent to pre-publication, some minor editorial changes were required to the regulatory text for purposes of improvement or clarification, such as changing the title to Veterans Burial Regulations, 2005 (with 2005 instead of 2004), and correcting the cross-reference to paragraph 2(a) printed in paragraph 3(2)(b).

Established benefit control procedures will continue to be used to determine the eligibility of applicants and the accuracy of the benefits paid pursuant to the Regulations. Agreements with the program delivery partner (the Last Post Fund) will be subject to an accountability framework including financial, reporting and auditing controls.

Alex Robert
Chief
Legislation (Regulations)
Policy Planning and Liaison
Veterans Affairs Canada
161 Grafton Street
Charlottetown, Prince Edward Island
C1A 8M9
Telephone: (902) 566-8189
FAX: (902) 368-0437
E-mail: alex.robert@vac-acc.gc.ca