Proulx, D. v. The Queen - FCA denies clergy residence deductions to pastoral agent

February 02, 2011 | By: .(JavaScript must be enabled to view this email address) Mark Blumberg
Topics: Canadian Charity Law

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

Do you require legal advice with respect to Canadian or Ontario non-profits or charities?

Contact

Charity Lawyer Mark Blumberg

Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.

mark@blumbergs.ca
416.361.1982
Download vCard

Connect

Locate

Blumberg Segal LLP
Barristers & Solicitors
#1202 - 390 Bay Street
Toronto, Ontario
M5H 2Y2 Canada

Charity Law List

Join Blumbergs' non-profit and charities newsletter
View recent issue: October 2018