Court Declares Not-for-Profit Cemetery to be a Charitable Trust

Published on

January 31, 2019

Jan 2019 Charity & NFP Law Update

known as Mount Pleasant Group of Cemeteries (“MPGC”). It operates ten cemeteries and numerous crematoria, mausoleums, and visitation centres in the Toronto area. In addition, it has an affiliated funeral home business which operates on its cemetery lands. The court uses the term “director” and “trustee” interchangeably in the decision. This bulletin uses the word “director” for consistency except when the word “trustee” is used in a quote from the decision.

The applicants consisted of an individual, Ms. Wong-Tam, and a non-profit corporation, Friends of Toronto Public Cemeteries Inc, which is comprised of approximately 100 members who are residents in the Mount Pleasant Cemetery area. In finding that MPGC was a charitable trust whose directors had not been validly appointed since 1987, and that some of MPGC’s operations exceeded the terms of the trust, the court looked to historical trust and corporate documents of MPGC.

For the balance of this Bulletin, please see Charity & NFP Law Bulletin No. 439.


Read the January 2019 Charity & NFP Law Update