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.
ID: 20191008100833NAXXX.xml
Webpage: KPA310-20191008100833NA.htm
