Earlier quoted context omitted.
The article makes clear that churches in Montreal are still getting their tax exemption if they stick to purely religious activities (prayer, worship, etc). They are only being taxed when they use their property for not explicitly religious activities like charitable uses, community groups, etc. Do those people applauding this really want to applaud a policy that gives tax exemptions to specifically religious activit…
Opinions on the cheering side are likely diverse; but a good argument for it is wanting a consistent tax code where people are treated consistently without reference to what they are thinking. I am not at all sympathetic to the idea that we allow good works to go tax-free only when religious people do them. That isn't fair. No exemptions for churches is fair, although they should have gotten more notice if this artic…
The main specific exemption I know of relates to fringe-benefits tax (FBT). Not all charities and non-profits get FBT exemptions or concessions, only some. Religious institutions fall into one of those categories that do get FBT relief, but so do other non-profits like hospitals, aged care facilities, health-related charities, charities targeting poverty/homelessness/etc. But a charity which promotes the advancement of arts and culture, for example, would not get any FBT relief, although it would be eligible for other tax exemptions due to charities and non-profits.
Also, there is at least one area in Australian tax law where religious groups are disadvantaged: deductible gift recipient (DGR) status. Donations to religious groups are not tax-deductible when used to fund their core religious functions, only when used to fund their programs to help the poor, etc. By contrast, there are various other categories of charities and non-profits for which all donations are deductible (e.g. Scouts; Girl Guides; public libraries, museums and art galleries; some environmental groups; etc).