CRA recently released a letter which discusses whether two members of the clergy who are spouses, but own and reside in separate residences may claim the clergy residence deduction for their individual residence. A residential deduction is allowed under the Income Tax Act for clergy, ministers and members of religious orders. CRA determined that where each spouse satisfies the status and function tests for what constitutes a ‘residence’, and can prove that each separate residence was ordinarily occupied by one spouse as their principal place of residence, then each spouse can separately claim the full clergy residence deduction.
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Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.