In St. George and St. Rueiss Coptic Orthodox Church v Municipal Property Assessment Corp., the Superior Court of Justice of Ontario found that property owned by a Coptic Orthodox Church (“Church”), and shared with a charitable religious school (“School”), was exempt from property tax under the Assessment Act (Ontario) (the “Act”). The Court noted that while both the Church and the School were separately incorporated charities (the Court stated that the Church had incorporated the School for insurance and liability reasons), the Church controlled and dominated the School and the operation of the School was an important part of the Church’s religious activities.
For the balance of the Bulletin, please see Charity & NFP Law Bulletin No. 382.