Foursquare missionaries deployed from the national church or from a local church are considered employees of the church.
A Sending Agreement should be in place at the time of deployment that outlines the different types of remuneration that the missionary will receive while on the field (this also covers any time in Canada on furlough).
All gifts raised while acting in a missionary capacity are considered funds raised for the missionary project and are to be administered by the sending church or the Canadian Foursquare Missions to offset mission project costs.
Speaking engagements are considered part of the missionary responsibility to assist in raising funds for the missions project. Gifts are to be paid directly to the sending church or Canadian Foursquare Missions for distribution to the missions project.
Amounts paid to the missionary for personal living costs are to be considered personal income for tax purposes (includes CPP and EI). Even though the person is living abroad they are still considered a Canadian Resident for income tax purposes. The only exception to this would be if the missionary were to receive approval for non-resident status from the Canadian government.
CCCC Recommendation on Staff Funding accounts:
The missionary would also receive reimbursement for ministry expense items covered in the Sending Agreement. These costs could include the following: office, vehicle, supplies, telephone/cell, travel, rent, printing, internet, webpage, computer/equipment, scheduled furlough, convention/training, contingency for repairs/emergencies, etc.
A yearly budget should be submitted to the church that details the ministry plans and costs expected for the year. Expense reports are to be submitted on a monthly basis.
Vehicles may be purchased for the use of ministry work (not personal use) in the country where the missionary is serving. In some cases the government of the country may require that vehicles be registered and insured in the name of the individual. In such cases, a document should be drawn up between the missionary and the Foursquare Gospel Church of Canada that states the following:
For further details and instructions please contact the national office.