the free methodist church in canada

Administrative and Financial Services

Clergy Residence

Status Test

In order to qualify for the clergy residence deduction under paragraph 8(1)(c), the person must be one of the following:

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

In order to qualify for the deduction, a person who has the required status must also be employed in a qualifying function. The person’s function must be that he or she is

  • in charge of, or ministering to, a diocese, parish or congregation (see ¶ 15); or
  • engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination.