In Proulx, D. v. The Queen, the Federal Court of Appeal (FCA) sided with CRA and allowed a CRA appeal from a Tax Court decision dealing with clergy residence deductions.

The court noted that “the judge recognized Ms. Proulx, a pastoral agent with the Roman Catholic Church (the Church), more specifically in the diocese of St-Jérôme, as having “the status and role of a regular minister with the Church” (Reasons for Judgment, at paragraph 25)”

The FCA stated the earlier Lefebvre case “provides a full answer to the issue on appeal, namely whether Ms. Proulx, acting as a pastoral agent, is a regular minister of the Roman Catholic Church (Respondent’s Factum, at paragraph 37). The answer is no.”

Proulx, D. v. The Queen