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

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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.
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