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 or a religious order or a regular minister of a religious denomination, who was 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.
If the residence you occupied was provided by your employer (i.e., 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 at line 23100 of your return.
If you owned or rented the residence you occupied, complete the calculation (B) of Part C of Form T1223 even if you received a housing allowance or an allowance for eligible utilities from your employer. At line 23100 of your return, claim the amount at line 11 of that calculation.
If the residence you occupied was provided by your employer for part of the year and was owned or rented by you for a different part of the year, add the amounts together and claim that total on line 23100 of your return. The amount claimed for the clergy residence deduction can never exceed income from qualifying employment from all eligible employers.
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 your clergy residence deduction, that is claimed by you, your spouse or common-law partner, or any other person in respect of the same accommodation, if the other amounts deducted are for the same months or period. This could arise, for example, when you or your spouse or common-law partner claims work-space-in-the-home expenses.
If both you and your spouse or common-law partner are claiming clergy residence deductions, the person with the higher salary should complete the calculation on the Form T1223 first, showing "0" on line 7 of Part C. The person with the lower salary should then take into consideration the deduction with respect to the clergy residence, 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.
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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