Line 23100 – Clergy residence deduction

Note: Line 23100 was line 231 before tax year 2019.

If you are a member of the clergy, use this line to claim a deduction for your residence. Your employer has to certify that you qualify for this deduction. Complete Form T1223, Clergy Residence Deduction, to find out what you can deduct.

For more information, see eligibility requirements for the clergy residence deduction.

Completing your return

Enter on line 23100, the amount determined in Part C of Form T1223.

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.

Forms and publications

• Form T1223, Clergy Residence Deduction
• Archived Interpretation Bulletin IT141R, Clergy Residence Deduction

Related topics

• Line 10400 – Other employment income