According to Canadian law, section 220 (1) (h) reads:
220 (1) Unless otherwise provided in this Act or the Local Government Act, the following property is exempt from taxation to the extent indicated: (h) a building set apart for public worship, and the land on which the building stands, if title to the land is registered in the name of (i) the religious organization using the building, (ii) trustees for the use of that organization, or (iii) a religious organization granting a lease of the building and land to be used solely for public worship."
Consider the following scenario:
People would transform their houses into FSM Churches and consequently be exempt from taxation.
Is this legally possible?
Well maybe by the letter of the law it would be but I can't see any way a judge would rule that people wouldn't have to pay taxes...
And that is precisely the point. A judge would have to show why followers of the FSM would have to pay taxes while followers of Christianity do not.
I discovered something about Dec 31, 1977 and needing to be directly related to a previous religion...
If the Scientologists can be registered as a tax exempt cburch (or the Mormons for that matter) why can't a group of people that wants to worship a short order of spagetti and a meatball be a tax exempt church. It makes as much sense as does malevelent aliens living in a volcano or some mystical planet where god lives.
I think it's a great idea.
Scientology does not have tax exempt status in Canada.