Had a case four years ago.
It was handled by the funeral home. There are regulations on who and how "bodies" are transported in Canada as well as similar in US. There are also legal documentations required.
The deceased had a memorial service in YYZ, and then the body was shipped to SFO for another memorial service (handling was by a local funeral home) before shipping to TPE for final burial.
The total cost of the trip was $21,000, ai.