Line 23100 – Clergy residence deduction
- Tax year: 2025
- Return type: Personal income tax and benefit return
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.
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Eligibility requirements
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, that has Part B certified by your employer.
How to claim
Complete Form T1223 to claim the clergy residence deduction. You complete Part A and Part C, and your employer completes Part B.
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 of Form T1223.
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.