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The Court of Appeal affirmed that properties used primarily for tai chi classes do not qualify for property tax exemptions as places of worship.
The appellant, a religious organization, appealed a decision affirming that its properties, primarily used for tai chi classes, were not exempt from property tax as "places of worship" under the Assessment Act.
The Court of Appeal upheld the lower courts' findings that the tai chi classes, while integral to the organization's religion, were not primarily "worship" from the perspective of the participants, and that a contemplative garden and sales area were also not tax-exempt.
The court emphasized an objective "primary purpose" test for tax exemptions, considering the intentions of participants, not solely the organizers.
