A program of Veterans Affairs Canada that provides a variety of burial benefits for deceased veterans of peacetime or wartime service who are without the necessary financial resources to provide for a dignified funeral and burial. The Last Post Fund Corporation (LPF), a nonprofit organization, is mandated to deliver the program on behalf of Veterans Affairs Canada and applications must be made to the Last Post Fund. Funeral and burial expenses of the deceased, as well as other debts, are considered when determining the value of the estate. If it is determined that the estate and, if applicable, the financial resources of any surviving spouse are sufficient to provide for the funeral and burial, assistance will not be approved. If there are sufficient assets to cover a portion of the expenses, a grant in the amount of the difference, up to the maximum amounts stipulated by legislation, may be approved. Burial costs may include the cost of the grave, the rental of a lowering device, the opening and closing of the grave and the costs of perpetual care.