FB2. Are there rules about who qualifies as “clergy”?

FB2. Are there rules about who qualifies as “clergy”?


Yes. There are two tests that a member of the clergy must meet; the “status” test and the “function” test. The clergy person must first meet the status test. Then, the function test applies.

According to the status test, a person claiming the clergy residence deduction must be one of:

  • A member of the clergy;
  • A member of a religious order; or
  • A regular minister of a religious denomination.

The function test means that the person claiming the deduction must be in charge of, or ministering to, a diocese, parish or congregation, or engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination.


More Information:

The form required to claim the clergy residence deduction is form T1223. It must be completed by both the individual claiming the deduction and the employer representative to certify that the status and function tests are met for a particular year.

For more information, see:
Interpretation Bulletin IT-141R (Consolidated) Clergy Residence Deduction.