Religious property exemption refers to the exclusion of places of worship from property taxation, a long-standing policy in Canadian municipalities. Properties used primarily for religious worship—churches, mosques, synagogues, temples, gurdwaras, and other places of worship—are generally exempt from municipal property taxes. The exemption typically extends to religious education buildings and parsonages but may not cover commercial activities conducted by religious organizations. Provincial legislation determines exemption eligibility. The policy recognizes the community benefit of religious institutions, though debates occasionally arise about the fairness of tax exemptions for religious properties, particularly as they represent foregone municipal revenue.