Here is a CRA letter on the clergy residence deduction not being available for a Rabbi working for an organization that is primarily a community services organization.

PRINCIPAL ISSUES: Whether a Rabbi, who is an employee of the XXXXXXXXXX (the “Entity”), is considered to be exclusively in full- time administrative service by appointment of a religious order.
POSITION: No.
REASONS: The Entity does not qualify as a religious order for the purpose of paragraph 8(1)(c) of the Act as it does not satisfy at least one of the six conditions necessary to qualify as a religious order.