Clergy Residence Deduction - Eligibility
The clergy residence deduction (CRD) is a long-established tax relief mechanism set out in the Income Tax Act (ITA).
A taxpayer’s eligibility to make a CRD claim is set out in the ITA by what are commonly called a “status test” and a “function test” – both of which must be met. This is verified by completion by both the taxpayer and their employer of the Canada Revenue Agency (CRA) annual T1223 Clergy Residence Deduction form.
The CRD’s terminology has received significant attention and clarifications from the courts. Those also influence information given by CRA via its technical interpretations in response to taxpayer inquiries. It’s not uncommon for the CRD tax terms not to line up with common religious understandings of the same words.
This recorded CCCC webinar is led by Gilbert Langerak, on staff at CCCC during the period in 1998 – 1999 when major CRD cases were before the Tax Court of Canada. He will cover the ITA’s CRD rules, how the court’s decisions have impacted them and give a walk-through of how to properly complete the T1223.
Length: 38 mins 46 sec
Presenter: Gilbert Langerak
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