Here is a CRA letter on whether a campus minister with the Navigators of Canada is eligible for the clergy residence deduction pursuant to paragraph 8(1)(c) of the Income Tax Act (the “Act”)?

PRINCIPAL ISSUES: Is a campus minister with the Navigators of Canada eligible for a clergy residence deduction pursuant to paragraph 8(1)(c) of the Income Tax Act (the “Act”)?

POSITION: Yes.

REASONS: The individual satisfies both the status and function tests for the purpose of claiming a deduction under paragraph 8(1)(c) of the Act.