CRA confirms that the s. 8(1)(c) does not entail any home office requirement

CRA confirmed that, in order to be eligible for the clergy residence deduction under s. 8(1)(c), there is no requirement for a minister to maintain an office in her residence or use it in connection with her duties as a member of the clergy.

Neal Armstrong. Summary of 23 January 2020 External T.I. 2019-0796121E5 F under s. 8(1)(c).