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?