Five of Canada's ten provinces--Newfoundland, Quebec, Ontario, Saskatchewan, and Alberta--maintain systems of publicly supported religious schools, variously referred to as denominational, dissentient, or separate schools. In each of these, funding is shared between the province and the local communities, with the latter depending, for the most part, on property taxes. This paper describes for each of the provinces in question the particular problems that arise in the process, examines the relationship between property tax arrangements and student access, and makes suggestions for change. The first section defines the two basic types of religious school system: denominational (operated by a specific denomination for its own members), and dissentient or separate (in which members of Protestant or Roman Catholic minorities withdraw from the public system to form their own school system). The second section describes arrangements for property taxation to support religious schools in each of the five provinces. Footnotes are included. (TE)