In Institut de taoïsme Fung Loy Kok c Ville de Montréal 2021 QCCS 3873 (CanLII) [In French], a judge in the Québec Superior Court has concluded that it is.
The applicants sought exemption from property, municipal and school taxes on the grounds that Taoist Tai Chi as practised, taught and disseminated in Canada by the Chinese monk Moy Lin-Shin was to be regarded as a religion rather than as a regime of physical exercise, and that the Institut de taoïsme Fung Loy Kok (“The Institute”), which offers Tai Chi classes in return for payment. was a religious institution qualifying for exemption from those taxes [1 to 5].
The objects of the Institute are:
“(a) To establish, maintain and conduct Taoist temples and shrines following the teachings of the Taoist religion and to carry on the teachings and practices of the Taoist religion; Continue reading