AUTHORITY

Income and Employment Supports Act, section 5(1)(b) and the Schedule, section 10
Income Support, Training and Health Benefits Regulation, Schedule 4, section 25
General Regulation (Funeral Services Act), section 36(2)
Cemeteries Act, section 12
General Regulation (Cemeteries Act), sections 12 and 13
Fatality Inquiries Regulation, Schedule, section 3(1)
Ministerial Order 2023-027 - Funeral Benefits

INTENT

To describe what funeral benefits may be provided to eligible household units, the eligibility criteria for funeral benefits, the applicable benefit rates, and the delegated authority for decisions.

POLICY

In order to receive a funeral benefit, the eligibility criteria outlined in the Supplementary Benefits policy must be met.

Funeral benefits are available for eligible deceased members of an Income Support household unit.

Funeral benefits may be provided for burial or cremation and a funeral in Alberta, including:

• Funeral expenses for burial or cremation;
• A funeral ceremony;
• Embalming, when necessary;
• An additional transportation rate when transportation is required outside the funeral service providers municipality, within Alberta; and
• A cemetery plot or other resting place.

 

Or, funeral benefits may be provided for expenses related to transporting the deceased individual to another province or territory, within Canada, for burial or cremation.

Other Low Income Albertans

For a deceased individual who was a low income Albertan, but not actively receiving Income Support, see the following policy for eligibility and substantiation requirements:

• Funeral Benefits for Low Income Albertans

Funeral Benefit Categories

Funeral Expenses for Burial or Cremation

The following are examples of potential funeral expenses for burial or cremation in Alberta, but it is not a complete list:

• Removal of the deceased individual from the place of death;
• Completion of documents for cremation or burial;
• Providing shelter for the deceased individual until disposition;
• Basic preparation of the deceased individual for identification;
• Professional services;
• Cremation fees;
• A casket and/or an urn;
• Transportation within the funeral service provider’s municipality;
• Administrative costs; and
• Alberta Funeral Services Regulatory Board fee

Note: If the expenses for burial or cremation are below the maximum amount provided, other funeral expenses can be included in this category, up to the maximum amount (e.g., additional funds for a ceremony, a headstone).

Funeral Ceremony

Funds may be provided for families and loved ones of the deceased individual to host a basic, dignified funeral service for religious, cultural or spiritual purposes.

The following are examples of potential ceremony expenses, but it is not a complete list:

Facility rental (e.g., community hall, religious facility, funeral home chapel, cemetery or crematorium);

Honorarium for a religious, cultural or spiritual leader;

Printing an order of service;

Funeral staff;

Equipment;

Refreshments;

Flowers;

Preparation of public notices; and

Vehicle to transport the deceased individual to a ceremony or graveside.

Note: The funds provided for a ceremony can only be used for ceremony expenses. If there is not a ceremony or the cost of a ceremony is below the maximum amount, these funds cannot be used for other funeral expenses (e.g., a more expensive casket).

Embalming

Funds may be provided for embalming when deemed necessary by an embalmer who is licenced under the General Regulation to the Funeral Services Act, section 20.

Note: The funds provided for embalming can only be used for embalming expenses. If embalming is not required or the cost of embalming is below the maximum amount, these funds cannot be used for other funeral expenses (e.g., additional funds for a ceremony, a headstone) .

Additional Transportation within Alberta

Funds may be provided, per trip, for transportation and attendant services:

• After 20 kilometres, when travelling outside of the funeral service provider’s municipality, and
• When it is required to transport a deceased individual to a funeral service provider, a ceremony, and/or a crematorium or cemetery.

 

This rate is based on the additional kilometer section of the Fatality Inquiries Regulation, section 3(1) of the Schedule.

Cemetery Fees

Funds may be provided for the following cemetery expenses:

• A single cemetery plot;
• Cemetery perpetual fees;
• A grave liner, when required by a cemetery;    

Note: grave liners may be provided by a funeral service provider or a cemetery. This cost is included in cemetery fees.      

• Grave opening and closing fees; and
• Winter fees, if applicable.

Note: In accordance with the Cemeteries Act, section 12, cemetery burial plots are paid at 50 per cent of the amount that would ordinarily be charged.
Alternatively, funds up to a maximum rate, may be provided to place the deceased individual in an alternate resting place within a cemetery, including a single columbarium niche or a mausoleum crypt.

Transportation of the Deceased Individual to another Province or Territory, within Canada, for Burial or Cremation

Transportation expenses may include, but are not limited to:

• Preparing the deceased individual prior to shipping;
• Hermetically sealed casket or other approved container; and
• Transportation by road and/or by airfreight to another province/territory for burial or cremation.

Definitions for the Relationships to the Deceased Individual

Depending on the relationship to the deceased, an individual may be expected to contribute financially towards the expenses for a burial or cremation and funeral in Alberta or transportation to another province.

Responsible Survivor

A responsible survivor is expected to financially contribute toward the cost of funeral services.

A responsible survivor is defined as:

• the spouse or other cohabiting partner of the deceased individual (providing that the deceased individual and spouse/partner were not separated);
  • a cohabiting partner includes persons in a legal marriage, common-law relationship or any other relationship of interdependence, see the Partners Other Than Spouses policy for more information.
• the legal parents of a deceased child who was living with and dependent for support from the parent and was under the age of 18 or under the age of 20 and enrolled in an education program under the Education Act; or
• the legal sponsor of a sponsored immigrant.

The financial resources of a responsible survivor would have been considered during the eligibility determination for Income Support benefits. There is no need to reconfirm financial eligibility.

Non-Responsible Survivor

A non-responsible survivor is not required to contribute financially toward funeral expenses.

A non-responsible survivor is any family member, friend, or organization, who is not considered a responsible survivor, who may assist with funeral service arrangements for the deceased individual.

Depending on who is available to make the arrangements for the deceased individual, the application for funeral benefits may be submitted by a non-responsible survivor.

Eligibility

Additional resources may become available to the estate or a responsible survivor upon the death of a household member. These resources are treated as follows:

Canada Pension Plan – Death Benefit

The Canada Pension Plan (CPP) death benefit is a one-time payment from the federal government for $2,500, payable to the estate or other eligible individuals on behalf of a deceased CPP contributor.

The CPP death benefit is considered non-exempt income by the Income Support program.

To be eligible to receive funeral benefits, the applicant for funeral benefits must agree to assign the CPP death benefit to Seniors, Community and Social Services (SCSS).

If the CPP death benefit is assigned to SCSS and the value of the funeral benefit issued was less than $2,500, SCSS will only collect the value of the funeral benefit from CPP. The applicant may request the difference by completing an application through Employment and Social Development Canada.

If the applicant applied for the CPP death benefit prior to submitting the application for funeral benefits, the potential value of the payment, $2,500, will be reduced from the funeral benefit payment provided.

If, after the funeral payment was reduced by the CPP death benefit, the applicant is informed that the deceased individual was not eligible for the CPP death benefit, they can provide substantiation to the Health and Funeral Benefits Unit (HFBU) and the remaining value of the funeral benefit will be issued at that time.

Other Available Programs

Income Support does not provide funeral benefits if burial or cremation and funeral expenses or transportation to another province or territory are covered by other programs, which may include, but are not limited to:

• Workers Compensation Board benefits, if the deceased individual died due to a work-related accident or occupational disease;
• Victims of Crime Assistance Program, if the deceased individual is eligible under the Victims of Crime and Public Safety Act;
• Motor vehicle accident victim benefits for funeral expenses, if the deceased individual is eligible under the Automobile Accident Insurance Benefits Regulation;
• The Last Post Fund, if the deceased individual was a Canadian Forces veteran;
• A First Nation band that has a program or policy to pay for the burial or cremation and funeral expenses of its members living off-reserve; or
• Any other program where the deceased individual meets program eligibility criteria to receive a benefit for the costs of burial or cremation and funeral expenses, or transportation.
  

 

Income Supports also does not provide funeral benefits in the following circumstances:

• If there is a prepaid funeral where arrangements have been made and paid for prior to the individual passing away; and
• If there is a life insurance policy, or policies, where the value of the benefit is equal to or greater than the total amount of the funeral benefit requested;
  • If the beneficiary of the life insurance policy is someone other than the estate of the deceased or a responsible survivor, the benefit is not considered when determining eligibility.
    

   

Note: Contributions to the funeral provided by non-responsible survivors including family members who are not responsible survivors, friends, religious or community organizations or groups, and crowd sourcing accounts, are not considered when determining eligibility for a funeral benefit.

Client Passes Away Outside of Alberta

If a member of a household unit was temporarily outside of Alberta (e.g., on a job search or visiting family) at their time of passing, they may be eligible for funeral benefits if all other eligibility criteria are met.

If the deceased individual will be interred or permanently laid to rest in Alberta, the funeral benefit for burial or cremation in Alberta may be issued.

If the deceased individual will be buried in a Canadian province or territory other than Alberta, a transportation benefit will not be provided for the deceased individual to be transported from the place of death to another province or territory other than Alberta.

 

Application Process for Funeral Benefits

The applicant should be the person who is responsible for making arrangements based on their relationship to the deceased individual, in accordance with the list in section 36 of the General Regulation to the Funeral Services Act. This list is in order of priority, with the highest listed person having the right to make funeral arrangements. If the person who has the right to make arrangements is not available, or is unwilling to make arrangements, the right passes to the next person on the list.

An applicant may or may not be a responsible survivor, depending on the relationship to the deceased.

All funeral benefits applications are processed by the HFBU. The application for funeral benefits is located on the Funeral Benefits website.

The application guide linked on the website provides guidance to the family and friends of the deceased individual to assist with determining who is responsible for making arrangements.

The available individual or organization who is making arrangements, in accordance with section 36 of the General Regulation to the Funeral Services Act, is generally the person responsible for submitting the application for funeral benefits.

Preapproval of funeral benefits, where the applicant is informed of the deceased individual meeting eligibility requirements, is encouraged prior to services being completed. This ensures the individual making the arrangements on behalf of the deceased individual is fully aware of whether the deceased individual will be eligible and what is covered.

In order to receive preapproval, the applicant should submit the application, along with the Official Death Certificate or Funeral Director’s Statement of Death, and the quotes or unpaid invoices, so that staff can determine if the eligibility criteria have been met and notify the applicant of the approval or denial.

Note: If approved, an email with a letter will be sent to the applicant indicating the type of funeral benefit that has been approved, up to the maximum rates. The letter will also note a deduction will occur if the CPP death benefit has already been applied for.

Reimbursement Requests

Reimbursements will be considered if the invoice was paid in full, for up to 6 months after the expenses were incurred, if all eligibility criteria would have been met at the time of the expense and there was an emergency situation. Emergencies are considered on a case-by-case basis by the HFBU Assessor.

The invoice is considered paid if it was paid in full or if an amount equal to or exceeding the total benefit amount requested was paid prior to the application being submitted.

Consent to Disclose Personal Information

The application form includes a consent section to allow the applicant to name people and organizations, such as a family member or a funeral service provider, to receive information about the status of the funeral benefits application, via a telephone inquiry.

The consent is valid for the period of time that the funeral benefits application is being processed and expires when the final payment has been made, the benefit is denied, or the application is withdrawn. The consent can be revoked, at any time, in writing.

Directing Payment

Typically, benefits will be issued directly to the service provider(s) as a third party payment.

If the applicant is the spouse/partner of the deceased individual or the parent of a deceased dependent child, the benefit may be issued directly to the applicant, at their request. In this situation, the applicant will be responsible for arranging payment to service providers.

Cemetery fees are generally paid directly to the cemetery as the entity providing the service and should be invoiced separately from funeral service provider fees. In cases where a cemetery does not have the ability to collect these fees and relies on the funeral service provider to collect on their behalf, a funeral service provider may be paid the cemetery fees to coordinate payment.

RATE

When the deceased individual is being buried or cremated in Alberta, the rates for funeral goods and services and cemetery expenses are:

• For funeral expenses for burial or cremation, the actual cost up to $4,421;
• For a funeral ceremony, the actual cost up to $1,000;
• For embalming, the actual cost up to $750;
• For additional transportation and attendant services, the actual cost up to $1.13 per kilometer, after 20 kilometers, when transportation is required outside of the municipality where the funeral service provider is located;
• When an exception request is approved for safe sheltering (storage) after 10 days, the actual cost up to $35 per day; and
• Actual cemetery costs for:
  • A single cemetery plot, plus cemetery perpetual fees, a grave liner, when required by the cemetery, grave opening and closing fees and winter fees.
  • For an alternate resting place, including a single columbarium niche or mausoleum crypt, the actual cost up to $3,000.

Note: In accordance with the Cemeteries Act, section 12, cemetery burial plots are paid at 50 per cent of the amount that would ordinarily be charged.

When the deceased individual is being transported outside of Alberta to another province or territory in Canada for burial or cremation, the rates for preparation and transportation are:

• Actual cost of preparing the deceased individual for transport prior to shipping, including embalming, a hermetically sealed casket (if required) or other approved metal container; and
• Actual reasonable cost of transportation by road and/or by airfreight. Least cost alternative will be considered when determining the mode of transportation.
  

 

Exception Requests

Ministerial Order 2023-027 outlines the maximum rates that have been set by the Minister for funeral benefits. Typically, these rates cannot be exceeded.

In exceptional and necessary circumstances where the maximum benefit rates are insufficient, additional amounts may be provided based on the reasons for the request and related substantiation.

The applicant must complete the Funeral Benefits – Request for an Exceptional Amount form. Requests to exceed the benefit maximums will be considered on a case-by-case basis by the appropriate delegated authority. Examples of exceptions may include:

• Additional costs due to health and/or safety reasons such as bioseals;
• Safe sheltering (storage) of a deceased individual for more than 10 days. An exception for safe sheltering may be provided starting the 11th day that safe sheltering is provided for the deceased individual; or
• Alternate resting places above the rate limit.

 

The following criteria are considered for these requests:

• The burial or cremation and funeral expenses cannot be met by the maximum rate due to extraordinary circumstances;
• The expenses are considered necessary and essential for cremation or burial and funeral services;
• There are no other means to pay; and
• The least cost alternative is considered.

 

A decision for a benefit in excess of the rates is not appealable.

 

DELEGATED AUTHORITY

HFB Assessor – eligibility for a funeral benefit, including reimbursement for expenses not authorized in advance.

Director or Manager, Common Service Delivery (CSD) – for funeral expenses exceeding the maximum funeral benefit rates.

SUBSTANTIATION

Required documentation

• Proof of identification of the applicant
• Official Death Certificate or Funeral Director’s Statement of Death.
• Quotes or unpaid invoices for:

  • Funeral and burial or cremation expenses, including a breakdown of the funds for a ceremony, embalming, additional transportation within Alberta, and cemetery fees; or
  • Quotes or unpaid invoices for transportation expenses to another province or territory in Canada.

Documentation depending on situation

• Completed “Request for Estimate – CPP Death Benefit” form, unless the CPP Death Benefit was applied for prior to submitting the Funeral Benefits Application.
• Proof of denial from a program if the deceased individual may have been eligible for funding from that program.
• Documents showing the deceased had a prepaid funeral.
• The value of a life insurance policy for the deceased individual if the estate or a responsible survivor was the beneficiary.
• 30-day bank statement for the Responsible Survivor(s) as proof of the source of income, the amount of income and their liquid assets.

Required documentation if requesting an exceptional amount

• A completed Funeral Benefits – Request for an Exceptional Amount form.
• Finalized quotes/invoices and other relevant documents showing all the funeral costs, as well as any additional fees, associated with the request.

 

PROCEDURE

IS Worker:

1. When advised of the death of a client, spouse/partner or dependent child, reviews the Deceased Clients policy to take appropriate action.
2. If a next of kin making funeral arrangements has not yet applied for funeral benefits, provides information on the location of the IS Funeral Benefits Application on the SCSS website.
3. When necessary, assists the applicant by answering questions about the application process.

 

HFB Assessor:

Eligibility Review

1. Notifies the IS office that an IS client, spouse/partner or dependent child has passed away.
2. Reviews the application and substantiation documents to determine if the applicant is eligible for the benefit including confirming the following:
   1. Has the applicant’s identity been verified?
   2. Is the applicant the most appropriate person to be making funeral arrangements?
   3. Has the Official Death Certificate or Funeral Director’s Statement of Death been provided?
   4. Are there other programs available to cover the cost of the funeral?
   5. Did the deceased individual have a prepaid funeral?
   6. Did the deceased individual have life insurance policies where the value of the benefit is equal to or greater than the requested funeral benefit rate?
   7. Does the application form have a valid signature?

   Note: a handwritten signature is required.

3. If the request is for a reimbursement for burial or cremation and funeral or transportation expenses that occurred prior to receiving preapproval for the benefit:
   1. Ensures that the service occurred within the past six months, and
   2. Reviews the paid invoice(s) and the emergency circumstances, as provided by the applicant.
4. Reviews the final quotes or unpaid invoices.
   1. Confirms that the applicant is the person named on the invoice. This ensures the applicant is the appropriate person to make the funeral arrangements.
   2. Reviews the invoice for each funeral benefit category to ensure the items are appropriate for each category:
   1. Funeral expenses for burial or cremation;
   2. Funeral ceremony;
   3. Embalming;
   4. Additional transportation within Alberta:
   5. Validates, per trip, the transportation was necessary, the rate requested is at or below the maximum set in policy and that the distance was accurate (based on the rate charged);
   6. Cemetery or alternate resting places fees; or
   7. Transportation to another province or territory within Canada
   3. If the invoice is for an amount in excess of the maximum rates and the applicant submitted an exception request form, collects the information for an exception and submits it to the CSD Director or Manager for consideration.
5. If a decision cannot be made due to missing information:
1. Records the missing information in Comments;
2. Sends an Information Missing Letter, by email and then by mail, to the applicant detailing what additional information is required; and
3. Provides a due date of seven days for the missing information to be submitted.
6. Once additional information is provided, return to Step 2.
7. If additional information is not provided within the timeline provided, proceed to Step 9 to deny the benefit.
8. Determines if the applicant is eligible for a funeral benefit:
   1. If the applicant is eligible for the full funeral benefit amount without a partial payment due to a deduction from the CPP death benefit:
   1. Records the following in Comments:
   • The type of benefit approved;
   • The conditions that support issuing the benefit;
   • The substantiation or verification provided;
   • The amount of the benefit issued;
   • How the payments were directed if there is more than one service provider; and
   • The period of assistance (POA) the benefit is issued for.
   2. Sends the Approval Letter, by email and then by mail, to the applicant who is making funeral arrangements.
   3. Arranges payment to the funeral service provider and cemetery (if applicable).
   2. If the applicant is eligible for a funeral benefit with a partial payment due to the deduction of the CPP death benefit:
      1. Contacts the applicant to explain the deduction amount and the reason for the partial payment.
      2. Confirms how the partial payment should be directed, if more than one service provider will be paid.
      3. Records the following in Comments:   
      • The type of benefit approved;
      • The amount of the deduction based on the Canada Pension Plan death benefit if it has already been applied for;
      • The conditions that support issuing the benefit;
      • The substantiation or verification provided;
      • The amount of the benefit issued;
      • How the payments were directed if there is more than one service provider; and
      • The period of assistance (POA) the benefit is issued for.
      4. Sends the Approval Letter, by email and then by mail, to the applicant who is making funeral arrangements The letter states an amount will be deducted.   
      5. Arranges payment to the funeral service provider and cemetery (if applicable). 

   Note: if the applicant is the spouse/partner or parent of the deceased individual, they may request to receive payment directly to arrange payments to service providers.

   Note: if a reimbursement request is approved, the applicant may receive the payment directly.
9. If not eligible for the funeral benefit:
   1. Records the decision in Comments, including the reason(s) for the denial.
   2. Sends out a Denial Letter, by email and then by mail, to advise the applicant of the decision, providing the reason(s) for the denial, and advising of the right to provide additional information and to appeal the decision.
      

 

Note: if a cheque was issued to the applicant and the applicant advises they have not received the cheque or that they provided the incorrect mailing address, see the Stop Payment on Printed Cheques policy.

Exception Requests

1. If the applicant has completed the Funeral Benefits – Request for an Exceptional Amount form and has provided substantiation, submits it to the CSD Director or Manager for consideration.
2. If approved for an exceptional amount:
1. Records the following in Comments:
1. The amount of the benefit issued;
2. The period of assistance (POA) the benefit is issued for; and
3. The rationale provided by the decision maker. Does the application form have a valid signature?
2. Arranges payment to the funeral service provider and the cemetery (if applicable).

 

Note: if the applicant is the spouse/partner or parent of the deceased individual, they may request to receive payment directly to arrange payments to service providers.

Note: if a reimbursement request is approved, the applicant may receive the payment directly.

3. If not approved for an exceptional amount:

1. Records the rationale in comments.

 

CSD Director or Manager:

1. When requested by the applicant, reviews requests for exceptions above the funeral benefit rates.
2. Communicates their decision to the HFBU Assessor:
   1. If approved, the CSD Director or Manager sends an approval letter to the applicant, by email and then by mail:
      1. Advising them of the decision;
      2. Providing confirmation of the amount of additional funds approved;
      3. Advising them of the right to provide additional information if they do not agree with the amount approved; and
      4. Explaining the decision is exempt from appeal to an Appeal Panel.
   2. If not approved, the CSD Director or Manager notifies the Assessor of the decision and sends a denial letter to the applicant, by email and then by mail:
      1. Advising them of the decision;
      2. Providing the reason(s) for the denial of the additional funds requested;
      3. Advising them of the right to provide additional information if they do not agree with the decision; and
      4. Explaining that the decision is exempt from appeal to an Appeal Panel.

Central Payment and Data Entry (CPDE) Administrative Clerk:

1. Generate payment based on the Need Codes provided by the HFB Assessor
   1. 1970 – Funerals – Basic Service
   2. 1971 – Funerals – Transportation
   3. 1975 – Funerals – Cemetery Plots
   4. 1976 – Funerals – Cremation