Property tax exemption: Fung Loy Kok Taoism Institute recognised as a religious institution

Montréal, October 20, 2021 – On September 20, 2010, the Superior Court of Québec rendered a judgment in favour of the Fung Loy Kok Institute of Taoism, represented by Jonathan M. Fecteau and Jean-Daniel Lamy, partners in Municipal Law and Expropriation.

In this municipal tax case, Jonathan M. Fecteau and Jean-Daniel Lamy demonstrated the religious nature of the Fung Loy Kok Institute of Taoism, the objectives it pursues and the activities it carries out, thereby allowing it to obtain an exemption from property taxes as a religious institution under the Act respecting municipal taxation. As such, the Superior Court recognized that the buildings owned by the Fung Loy Kok Institute of Taoism, which serve, among other purposes, for the practice of Taoist Tai Chi®, are used for religious purposes, and not as a place of physical exercise. As a result, the cities of Montréal, Longueuil and Sherbrooke will no longer be able to collect property taxes on the buildings owned by the Fung Loy Kok Institute of Taoism, and will also have to reimburse those paid since 2013.

>>Consult the judgment here.

>> To advise and represent you in the context of a property assessment dispute or an application for a tax exemption, consult our Municipal Law and Expropriation team.

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