Clergy Residence Deduction T1223

Complete this form to claim the clergy residence deduction. You complete Part A and Part C, and your employer completes Part B. If you have more than one employer in the year, each employer has to complete a separate Part B. In this situation, you must complete only one Part C calculation by combining the income from all eligible employers.

You do not have to file this form with your income tax and benefit return. However, you have to keep it in case the Canada Revenue Agency asks to see it later.

For more information, see consolidated and archived Interpretation Bulletin IT-141R, Clergy Residence Deduction.


Part A - Employee information (to be completed by the employee)
 
Last name First name Taxation year Social insurance number
Home address Address of residence being claimed (if different)
 
Part B - Conditions of qualifying employment (to be completed by the employer)
                     
1. Was this employee (tick all that apply):
a) a member of the clergy? If so, specify their title (as designated by the denomination or church that formally recognized them) and the name of the denomination or church. Provide a copy of their proof of appointment (for example, an ordination certificate).
b) a regular minister of a religious denomination? If so, specify that the spiritual duties the employee is authorized to perform. Provide the name of the religious denomination and describe how they were appointed.
If you checked a) or b), go to question 3.
c) a member of a religious order? If so, provide the name of the order.
2. If this employee was a member of a religious order, please answer the following questions:
a) Were they employed by the order on a full-time basis? Yes  No
b) Does the order place restrictions on this employee's outside employment activities? Yes  No
If yes, specify the restrictions.
c) Describle how this employee was admitted to the order.
d) Are there written standards of conduct to which this employee must adhere? Yes  No
If yes, are these standards exclusive to members of the order? Yes  No
 
3. Was this employee (tick all that apply):
a) in charge of a diocese, parish, or congregation?
b) ministering to a diocese, parish, or congregation?
c) engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination? If so, provide the name of the organization (if different from the employer) that appointed this employee to their position and describe how they were appointed.
 
4. Provide this employee's job title and attach a detailed job description describing all of their duties. The description should state the percentage of time per week that each duty takes.
 
5. Did you provide free accommodation to this employee? Yes  No
 


 
2

Employer Certification

I certify that the information for this employee provided in Part B for this employee is, to the best of my knowledge, true, correct, and complete.

       
Name of employer (print) Name and title of authorized person (print)
Date Telephone Signature of employer or authorized person
 
Part C - Calculation of deduction (to be completed by employee)
             
 
(A) If you owned or rented the residence that you occupied, complete (B) below, even if you received a housing allowance or an allowance for eligible utilities from your 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) below.   
 
(B) If you owned or rented the residence that you occupied, complete the following:
How many months did you ordinarily occupy this residence during the year?   
 
Calculation:
Income from qualifying employment from all eligible employers (see Note 1)  1 
1/3 of Line 1  2 
Number of months in qualifying employment  3 
Line 3 x $1,000 (to a maximum of $10,000)  4 
Greater of Line 2 and Line 4  5 
Actual rent and utilities paid or, if residence is owned, fair rental value including utilities for the total period in the year that the residence was owned or rented and you were in qualifying employment (see Notes 2 and 3)  6 
  Deduct:   All amounts claimed by you or by any person for any reason in respect of the accommodation (see Notes 4)  7 
Line 6 minu Line 7  8 
 
Enter whichever is less:
Line 5 and Line 8  9 
Line 6 and Line 9  10 
Line 1 and Line 10  11 
 
Enter the amount from Line 11 on Line 23100 of your return.
 
Notes:
  1. "Income from qualifying employment" has the same meaning as "remuneration for the year from the office or employment" as stated in paragraph 8(1)(c) of the Income Tax Act. Do not include any CPP or QPP disability benefits received on line 1.
  2. If you and your spouse or common-law partner are clergy members, each of you should record the full amount of rent paid or the fair rental value on line 8.
  3. 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 the employee's clergy residence deduction (see Note 4), that are claimed by you or any other person, for the same accommodation, if the other amounts deducted are for the same months or period. This could arise, for example, if you or your spouse or common-law partner claims work-space-in-the-home expenses.
  4. If you and your spouses or common-law partners are claiming clergy residence deductions, the person with the higher salary should complete Part C first with "0" entered on line 7, as long as there are no other deductions for accommodations other than the clergy residence deduction. The person with the lower salary should then take into consideration the deduction for the clergy residence made by the person with the higher salary, and also include any other deduction for the same accommodation (as explained in Note 3).
 
(C) 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 can never exceed income from qualifying employment on Line 1.