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Clergy Residence Deduction

The Income Tax Act (ITA) allows eligible individuals to claim a clergy residence deduction. Eligibility is determined under both a “status test” and a “function test.” In Quebec, a “usage test” must also be met.

Under the “status test,” an individual must be one of the following:

  • a member of the clergy
  • a member of a religious order
  • a regular minister of a religious denomination  

Under the “function test,” an individual must be in charge of, or minister to, a diocese, parish, or congregation or be engaged exclusively in full-time administrative service by appointment of a religious order or a religious denomination.

Quebec also requires a “usage test” be met in order to make a clergy residence deduction for Quebec provincial income tax purposes.

CCCC has created a fillable T1223 form with helpful commentary accessible to CCCC members:

T1223 Fillable form

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