Related Rule
Canada
Practice Relating to Rule 40. Respect for Cultural Property
Canada’s LOAC Manual (1999) provides, with respect to occupied territory:
The property of municipalities, that of institutions dedicated to religion, charity and education, the arts and sciences, shall be treated as private property even when owned by the state. All seizure or destruction of, or wilful damage to, institutions of this character, historic monuments, works of art and science, is forbidden, and should be made the subject of legal proceedings. 
Canada, The Law of Armed Conflict at the Operational and Tactical Level, Office of the Judge Advocate General, 1999, p. 12-9, § 82.
Canada’s Code of Conduct (2001) provides that soldiers must do their best to ensure that buildings and property dedicated to cultural or religious purposes “are not stolen, damaged or destroyed … Thus, every attempt should be made to avoid unnecessary desecration or destruction of cultural objects and places of worship.” 
Canada, Code of Conduct for CF Personnel, Office of the Judge Advocate General, 4 June 2001, Rule 9, §§ 1 and 2.
Canada’s LOAC Manual (2001) states in its chapter on rights and duties of occupying powers:
The property of municipalities, that of institutions dedicated to religion, charity and education, the arts and sciences, shall be treated as private property even when owned by the state. All seizure or destruction of, or wilful damage to, institutions of this character, historic monuments, works of art and science, is forbidden, and should be made the subject of legal proceedings. 
Canada, The Law of Armed Conflict at the Operational and Tactical Levels, Office of the Judge Advocate General, 13 August 2001, § 1244.
Rule 9 of Canada’s Code of Conduct (2005) states:
1. As a general rule, buildings and property dedicated to cultural or religious purposes may not be attacked. You must do your best to ensure that these buildings, or their contents, are not stolen, damaged or destroyed.
Operational Rationale
2. The destruction of, or interference with, cultural and religious objects can only serve to adversely affect your forces and possibly prolong the conflict. Peace becomes more difficult to secure if we do not respect a people’s religion or culture. Failure to honour this rule often results in retaliation and resulting damage to one’s own religious and cultural objects. Thus, every attempt should be made to avoid unnecessary desecration or destruction of cultural objects and places of worship. 
Canada, Code of Conduct for CF Personnel, Office of the Judge Advocate General, 2005, Rule 9, §§ 1–2.