What is the test for a religious exemption in the context of religious freedom?

The appellant must be aware that Canada is a secular state and although many of its laws reflect religious tradition, culture and values, they are none the less secular or positivistic in nature. To grant exemptions of the kind claimed by the appellant would be to permit the imposition of private beliefs, religious or otherwise, on laws of general application, a condition which would be in contradiction with the principles of a secular state. I should refer in this respect to the seminal reasons for judgment of my colleague Muldoon J. in O'Sullivan v. Canada, T-2758-90, August 12, 1991 (unreported) [now reported 1991 CanLII 8224 (FC), 84 D.L.R. (4th) 124, [1991] 2 C.T.C. 117, 91 D.T.C. 5491], which deals with other claims for exemption and in which the true secular basis of Canada's Constitution is reviewed at length.