1.0 Introduction

Veterans Affairs Canada's (VAC’s) mandate is to support the well-being of Veterans and their families, and to promote recognition and remembrance of the achievements and sacrifices of those who served Canada in times of war, military conflict and peace. VAC’s Commemoration Division endeavours to pay tribute to the achievements and sacrifices made by those who served Canada and to promote an understanding of the significance of these efforts in Canadian life as we know it today.

VAC Commemoration consists of two overarching programs: the Canada Remembers Program and the Funeral and Burial Program. Sub-components of the Canada Remembers Program include:

• Cemetery and Grave Marker Maintenance Program;
• Honours and Awards Program;
• Commemorative Partnership Program;
• Commemorative Ceremonies and Events;
• Learning and Public Information; and
• Memorials.

Four goals for the Commemoration Division are set in the Department’s evergreen 2020-2030 Plan for Commemoration:

1. Help Canadians understand how those who served our country have helped advance peace and security around the world.
2. Inspire Canadians to actively recognize the service and sacrifices of all who have served our country in uniform.
3. Preserve and maintain Government of Canada memorials, including the Books of Remembrance and Veteran grave markers in a sustainable and dignified way.
4. Align Departmental resources to better serve Canadians.

This evaluation will look specifically at VAC’s commitment to supporting recognition and remembrance through the Funeral and Burial Program and the Cemetery and Grave Marker Maintenance Program.

1.1 Program overview

1.1.1 Funeral and Burial Program

The Funeral and Burial Program is a grant and contribution program^{Footnote 1} that provides financial assistance for the funeral, burial, and grave marking expenses of qualified Veterans.

The Government of Canada (through the Veterans Burial Regulations, 2005) has traditionally assumed responsibility for the burial of members who died during battle, and later, Veterans who died as a result of service-related disabilities. In addition, the current program ensures that Veterans with limited financial means receive a dignified burial and a military-style grave marker.

Since 1995, the Funeral and Burial Program has been administered, on behalf of VAC, by the Last Post Fund Corporation. The Last Post Fund is an independent, non-profit organization. The Last Post Fund’s mission is to ensure that no Veteran is denied a dignified funeral and burial as well as a military gravestone due to insufficient funds at time of death.

The Funeral and Burial Program provides a maximum of $7,376 plus taxes for funeral services and additional funding for other expenses (e.g., cemetery fees, grave liners, last sickness medical costs, and special preparation of remains).

1.1.1.1 Program eligibility

In order to be eligible for the Funeral and Burial Program, the deceased Veteran must meet military service criteria, and either the service-related death (matter of right) criteria or the financial (means-tested) criteria.

Military service criteria

In order to qualify for the Funeral and Burial Program, the deceased Veteran must first fall into one of the following general categories:

• Former member of the Canadian Armed Forces or any predecessor naval, army or air forces of Canada or Newfoundland; or
• Former member of the Canadian Merchant Navy Veteran of the Second World War or the Korean War; or
• Allied Veteran who served with the Allied Forces during the Second World War or the Korean War. The Veteran must also have lived in Canada for at least 10 years or lived in Canada prior to enlisting and was living in Canada at their time of death.

It should be noted that, while uncommon, certain pensioned civilians may be eligible for this benefit. For full military service criteria, see Part 1, Section 2 of the Veterans Burial Regulations.

Service-related (matter of right) criteria

To qualify for the Funeral and Burial Program under matter of right criteria, the deceased Veteran must have been in receipt of a disability benefit from Veterans Affairs Canada at the time of death (or be qualified to receive a disability benefit) and died as a result of that service-related disability. Eligibility decisions for matter of right are made by VAC’s disability adjudication unit and payments are processed by the Last Post Fund.

Matter of right – review of determination

If an applicant is dissatisfied with a determination with respect to matter of right eligibility, they may apply in writing to the Department within 60 days for a first level review of that determination. Upon receipt of an unfavourable review, the applicant may again apply to VAC in writing for a final review. The final review request must be made within 60 days of the applicant receiving the first-level review determination^{Footnote 2}. Results of each review level are provided to the applicant in writing.

Financial (means-tested) criteria

Eligibility for the Funeral and Burial Program under the means-tested criteria is based on net assets at the time of death. If the assets of the deceased and the financial resources of the estate are insufficient to cover funeral and burial costs, a total or partial coverage of the cost is possible. Eligibility decisions for the means-tested criteria are made by the Last Post Fund and payments are processed by them.

In the case of a Veteran with a spouse or dependent children, the combined assets of the couple are considered, excluding:

• A base amount of $37,720
• $700 per dependent child
• The family house and vehicle
• Income received during the month of death

If the net value of the estate^{Footnote 3} of a single Veteran is not sufficient to pay off existing liabilities, including the cost of funeral and burial services, the Veteran is deemed to be eligible for this assistance.

Means-tested – review of determination

If an applicant is dissatisfied with a determination with respect to means-test eligibility, they may apply to the Last Post Fund for a review. The review request must be made within 60 days of the applicant receiving the initial determination. If the applicant remains dissatisfied, they may apply to VAC in writing within 60 days for a final review of the Last Post Fund determination^{Footnote 4}. Results of each review level are provided to the applicant in writing.

1.1.1.2 Other initiatives

The Last Post Fund also administers two initiatives funded by VAC through the Funeral and Burial Program grant:

• the Unmarked Grave Program; and
• the Indigenous Veterans Initiative

Last Post Fund Unmarked Grave Program

The Last Post Fund initiated the Unmarked Grave Program in 1996 with financial assistance from VAC. The objective of the Unmarked Grave Program is to provide a permanent military marker for eligible Veterans who lie in unmarked graves within Canada. Veterans whose graves have not had a permanent headstone or foot marker for five years or more, and who have not previously received funeral and burial funding from the Last Post Fund or Veterans Affairs Canada, may qualify for the program.

The Last Post Fund has recruited a team of volunteers to actively research and identify possible gravesites across Canada. Once proof of military service and a death certificate (where available) have been obtained, the Last Post Fund can authorize placement of a marker paid by VAC. Since program inception in 1996, approximately 7,000 markers have been placed on previously unmarked graves (see section 3.1.2, Program uptake for more information on the Unmarked Grave Program).

Last Post Fund Indigenous Veterans Initiative

Launched in 2019, the Indigenous Veterans Initiative is a sub-component of the Last Post Fund Unmarked Grave Program that has two main elements:

• the program provides grave markers to Indigenous Veterans deceased for over five years and lying in unmarked graves (the same criteria as the Unmarked Grave Program); and
• the program adds traditional names of Indigenous Veterans to existing military grave markers.

As with the Unmarked Grave Program, the Indigenous Veterans Initiative relies on research and community support from volunteers across Canada and in Indigenous communities. The Last Post Fund has a dedicated resource assigned to outreach and engagement for the initiative. See section 3.1.2, Program uptake for more information on the Indigenous Veterans Initiative.

1.1.2 Cemetery and Grave Marker Maintenance Program

The Cemetery and Grave Marker Maintenance Program preserves the memory of deceased Canadians who served their country during war and peace by maintaining symbols of remembrance in perpetuity.

1.1.2.1 Overseas graves

In a joint agreement among partner governments - Canada, Australia, India, New Zealand, South Africa, and the United Kingdom - the Commonwealth War Graves Commission has responsibility for the care and maintenance of war dead graves overseas. Canada contributes 10.7% of the cost of this agreement (approximately $10 million annually). In return, the Commonwealth War Graves Commission maintains the graves of approximately 110,355 Canadian war dead (First World War and Second World War) buried in 75 countries. The Commonwealth War Graves Commission also maintains approximately 22,000 war dead graves in Canada as well as the graves of several hundred Canadian Veterans buried overseas post-Second World War.

1.1.2.2 Canadian graves

In Canada, VAC manages and cares for the graves of Veterans who die outside of war time, and who qualify for the Funeral and Burial Program or who are identified through the Last Post Fund Unmarked Graves Program. VAC is responsible for approximately 250,000 Veteran graves in Canada. VAC is charged with inspecting these Veteran gravesites and grave markers, for preserving the integrity of the grave sites, and for keeping a database of Veteran graves, their condition, and required maintenance. Grave markers provided at the expense of the Government of Canada are inspected cyclically to determine the level of maintenance required; from minor maintenance (e.g., cleaning, realignment) to major maintenance (e.g., marker replacement/resurfacing). VAC contracts out inspection and maintenance work to the Commonwealth War Graves Commission. A Memorandum of Understanding (MOU) with the Commonwealth War Graves Commission was updated during the evaluation period. Grave marker inspection and maintenance work is discussed further in section 4.1.2, Cemetery and Grave Marker Maintenance Program effectiveness.

The grave marker database maintained by the VAC Commemoration Division was developed and implemented in 2003/2004 and has gone through several iterations. Known as the Canada Remembers Grave Tracking system, the database currently contains information on more than 220,000 of the 250,000 graves VAC is responsible for (data on the remaining graves is currently being entered). See Table 1 for the distribution of graves across Canada.

Source: Canada Remembers Grave Tracking System as of May 2021. Note: percentages may not total 100% due to rounding.

Canadian Veteran cemeteries

The Cemetery and Grave Marker Maintenance Program has also been entrusted with the care and maintenance of two Canadian Veteran cemeteries: Veterans Cemetery (hereafter referenced as God’s Acre Cemetery) located in Esquimalt, British Columbia, and Fort Massey Cemetery, located in Halifax, Nova Scotia. Formal ownership of these cemeteries passed from the Department of National Defence to VAC in the 1940s. Fort Massey Cemetery is closed to new interments^{Footnote 5} while God’s Acre Cemetery is still an active cemetery that was recently expanded to accommodate demand for Veteran burials.