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.”
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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.