Lichtman – Tax Court of Canada finds that religious instructors at a Hebrew academy did not qualify for the clergy residence deduction

Campbell J found that ordained rabbis who taught Judaic studies curriculum to children attending the Vancouver Hebrew Academy were ineligible for the s. 8(1)(c) clergy residence deduction given that teaching (although a component of ministering) is not itself “ministering,” and the students at a school meeting the provincial educational standards were not a “congregation.”

Neal Armstrong. Summary of Lichtman v. The Queen, 2017 TCC 252 under s. 8(1)(c) and Statutory Interpretation - noscitur a sociis.