There are two types of Clergy Residence recognized by the CRA:

  1. A residence is provided to the pastor by the church.  The church provides the residence at no charge to the pastor and includes the amount of the benefit in the annual income amount on the T4 (Box 14 & 30). 
  2. The most common method for allows an individual to deduct the value of the monthly cost, including utilities, of a rented or owned residence within a reasonable amount.  The calculation for determining this amount can be found on the T1223 form.