This form gives permission to the churches to reduce the amount of Income Tax and CPP withheld from the payroll calculation.

It is not mandatory that this form be completed.  If it is not completed, the employer simply withholds all taxes without taking into consideration the CRD.  However, it is recommended as without it the church will be required to pay additional CPP on income.

This form is to be completed by the employee.  
A copy of the Approval Letter sent to the employee is to be provided to the church for their records.  

The form can be found here: T1213 Form

Form should be completed as follows:

  • Request to Reduce Tax Deductions at Source:   Enter Year being claimed for waiver (always for the next payroll year).
  • Identification:  Complete personal information and church information
  • Request to reduce tax on:  Check the Salary box.  *** Do not enter any amounts in this section.
  • Deductions from income and non-refundable tax credits:  On the line for "Clergy Residence" enter amount calculated in Section C on the T1223.
  • Net amount requested for tax waiver:  Enter the amount from the Clergy Residence line.