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 the taxpayer was entitled to a deduction under para 8(1)(c).
Position TAKEN:
no
Reasons FOR POSITION TAKEN:
From information provided, the pastoral Associate/Coordinator of Religious Education at a Catholic Church would not qualify as a member of the clergy and thus the status test would not be met.
951067
XXXXXXXXXX D. Zion
August 9, 1995
Dear XXXXXXXXXX:
Re: Clergyman's Residence Deduction
We are writing in response to your letter of April 12, 1995 regarding whether or not you would be eligible for the clergyman's residence deduction pursuant to paragraph 8(1)(c) of the Income Tax Act (the Act). We apologize for the delay in replying.
As we understand it, you have been in the full-time employment of XXXXXXXXXX as the Pastoral Associate/Coordinator of Religious Education since January 1982. You consider yourself engaged exclusively in full-time administrative service by appointment of a religious denomination and state that your position is "formally recognized both by the
XXXXXXXXXX.
Details of your job-related duties were enclosed with your enquiry.
Generally, to be eligible for the deduction under paragraph 8(1)(c) of the Act, the individual must first be either a member of the clergy, a member of a religious order or a regular minister of a religious denomination (the "status test"). Where one of these conditions is met, then the individual must be in charge of or ministering to a diocese, parish or congregation, or engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination (the "function test").
Within the Catholic Church the term "member of the clergy" has a definite meaning and there exists a clear emphasis on the need for ordination. Similarly, it is our view that a regular minister of a religious denomination refers to an individual who is exercising a clergyman's function and whose appointment to a position to exercise that function has been made in conformity with orderly or prescribed rules established by the particular religious denomination for the making of such appointments. He performs the same functions as the regular minister, such as, baptising, giving communion and conducting marriage and burial ceremonies. In other words, the appointee acts as a regular minister of the better known religious denominations.
From our review of the information provided with your enquiry, it is our opinion that an individual fulfilling the position in question would not be considered a member of the clergy and would not qualify as a regular minister. As a consequence, the individual would not be eligible to claim the clergymen's residence deduction under paragraph 8(1)(c) of the Act.
We regret that our reply could not be more favourable.
Yours truly,
P.D. Fuoco
for Director
Business and General Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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