CRA letter on whether a campus minister is eligible for the clergy residence deduction under ITA

May 04, 2011 | By: .(JavaScript must be enabled to view this email address) Mark Blumberg
Topics: News, Canadian Charity Law

Here is a CRA letter on whether a campus minister with the Navigators of Canada is eligible for the clergy residence deduction pursuant to paragraph 8(1)(c) of the Income Tax Act (the “Act”)?

PRINCIPAL ISSUES: Is a campus minister with the Navigators of Canada eligible for a clergy residence deduction pursuant to paragraph 8(1)(c) of the Income Tax Act (the “Act”)?

POSITION: Yes.

REASONS: The individual satisfies both the status and function tests for the purpose of claiming a deduction under paragraph 8(1)(c) of the Act.

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