Eligibility requirements (clergy)
You are eligible to claim the clergy residence deduction on line 23100 of your return if you were a member of the clergy, a member of a religious order, or a regular minister of a religious denomination and were in one of the following:
- in charge of a diocese, parish or congregation
- ministering to a diocese, parish or congregation
- engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination
You have to complete Form T1223, Clergy Residence Deduction, that has Part B certified by your employer.
Residence provided by Employer
If the residence you occupied was provided by your employer (you did not rent or own the residence), the value of this benefit (including any allowance for eligible utilities) is shown as a taxable benefit in box 30 of your T4 slip. Claim this amount as a deduction on line 23100 of your return and do not complete (B) of Part C.
Residence owned or rented
If you owned or rented the residence that you occupied, complete (B) of Part C even if you received a housing allowance or an allowance for eligible utilities from your employer. Claim this amount as a deduction on line 23100 of your return.
Mixed situations
If the residence that you occupied was provided by your employer (A) for part of the year and was owned or rented by you (B) for a different part of the year, add amounts (A) and (B) and claim the total amount on line 23100 of your return. The amount claimed for the clergy residence deduction cannot be more than the income from qualifying employment on line 1.
Notes
The actual rent and eligible utilities paid or, if the residence is owned, the fair rental value including eligible utilities, must be reduced by all amounts other than the employee's clergy residence deduction, that are claimed by you or any other person, for the same accommodation, if the other amounts deducted are for the same months or period. This could arise, for example, if you or your spouse or common-law partner claim work-space-in-the-home expenses.
If you and your spouse or common-law partner are both claiming clergy residence deductions, the person with the higher salary should complete their calculation of the deduction first, with "0" entered on line 7 if there are no other deductions for accommodations other than the clergy residence deduction. The person with the lower salary should then take into consideration the clergy residence deduction made by the person with the higher salary, and also include any other deduction for the same accommodation.
Completing your return
Enter on line 23100, the amount determined in Part C of Form T1223.
Supporting documents
If you are filing electronically, or filing a paper return, do not include any documents. Keep all your documents in case the CRA asks to see them at a later date.
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