Clergy residence deduction

If you are a member of the clergy, you can claim a deduction for your residence. Your employer must certify that you qualify for this deduction.

You must complete Form T1223 to calculate the amount you can deduct. Complete Parts A and C of the form and your employer completes Part B.

You can access a fillable version of this form by clicking on the link below: 

https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1223.html

For residents of Quebec, you must complete form TP-76. Complete part 1 of the form and your employer completes Part 2.

You can access a fillable PDF version of the form TP -76 by clicking on the following link:

https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/tp-76-v/

For more information on this topic please visit the following link CRA:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-231-clergy-residence-deduction/eligibility-requirements-clergy.html

To claim the clergy deduction, please follow these steps:

1- On the "Left side menu on the Interview tab", select the "Other déductions and credits" section.
2- Select the "Federal lines 23100, 25600-Members of the clergy or of a religious order" option.
3- Complete the next page accordingly.

The program will report the amount on line 23100 of the federal return for clergy or religious orders. For individuals who have also taken a vow of poverty, the program will report the amount to line 25600 of the federal return. For Quebec residents it will be reported on line 207 and "code 04" will appear in Box 206.

You do not have to file Federal Form T1223 or Quebec form TP- 76. Keep the document to provide it upon request.


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Webpage: KPA310-20191008100833NA.htm

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