Although churches in Montreal, Canada have traditionally been exempt from paying taxes, the Montreal Council has decided that only rooms that are used for worship are exempt, according to the Christian Today website.
This means other spaces in a church are liable for tax -- even if they are being used for good works in the community, such as food banks.
Also, if a church building closes down for worship, it is immediately liable to be taxed.
In criticizing the church tax, Montreal Councilor Peter McQueen said: "If we don't do something, you're going to see churches closed, churches possibly torn down, heaven forbid, certainly converted away from community use."
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