Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
Whether we agree that XXXXXXXXXX teachers who teach for 26 weeks at the XXXXXXXXXX and who also minister at church congregations for the other 26 weeks of the year can qualify for the clergy residence deduction?
POSITION TAKEN:
It is possible in theory.
Reasons FOR POSITION TAKEN:
The XXXXXXXXXX individuals are ordained ministers of the XXXXXXXXXX and apparently are required to teach at the XXXXXXXXXX for 26 weeks and 26 weeks are required to minister to a congregation at local churches.
March 19, 2001
Appeals Branch HEADQUARTERS
Income Tax Appeals Directorate C. Tremblay, CMA
Attention: Pierre Picard
John Parker
2001-006865
Clergy Residence Deduction
XXXXXXXXXX
This is in reply to your memorandum of February 2, 2001, wherein you ask our opinion on whether teaching 26 weeks of the year and ministering to a congregation for the remaining 26 weeks of the year could fit within the requirements that "ministering be an integral part of their employment responsibilities" as discussed in paragraph 14 of IT-141R. We agree that it is theoretically possible for an individual to be ministering for 26 weeks and teaching for 26 weeks in a year such that he or she can meet the status and function tests. However, in the situations involving XXXXXXXXXX we are unable to make a determination with respect to the function test. In a telephone conversation (Picard/Tremblay) of March 9, 2001, you confirmed that you required nothing further from us on this issue since it had been discussed at the clergy meeting of February 20, 2001. We are thus closing our file on the subject.
Steve Tevlin,
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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