Words and Phrases - "regular minister"
16 December 2004 Internal T.I. 2004-0098631I7 F - Déduction - Résidence des membres du clergé
Regarding lay pastoral workers who had been appointed to a team to participate in the exercise of the pastoral charge of the pastoral unit in certain parishes and who, in the case of one pastoral worker, also the authority to baptize parish children while the regular minister was absent, the Directorate quoted extensively from Noseworthy, and in concluding that the workers were not regular ministers of a denomination and not entitled to the deduction under s. 8(1)(c), stated:
[I]n order to be a regular minister of a denomination, a person must be authorized or empowered to perform spiritual functions, celebrate religious services, administer sacraments and perform similar religious functions.
… [We cannot] conclude that they are regular ministers because they are not authorized to perform most or all of the functions of a minister, including administering most of the sacraments of the Roman Catholic Church.
11 May 2006 Internal T.I. 2006-0178781I7 F - Résidence des membres du clergé
In finding that the taxpayer, who held an M.A. in theology and was an employee within the Roman Catholic Church, was not entitled to the deduction, the Directorate stated:
[I]n order for a pastoral worker to be a regular minister of a religious denomination, we are of the view that the pastoral worker must be authorized or empowered to perform spiritual functions, celebrate religious services, administer sacraments and perform similar religious functions. In general, a pastoral worker is not a regular minister since he or she is not authorized to exercise most of the sacraments of the Roman Catholic Church.
… [W]e cannot conclude that he is entitled to perform most or all of the duties of a minister, including, inter alia, administering most of the sacraments of the Roman Catholic Church.