A pastor occupied, free of charge, housing owned by the church having a monthly market value of $750. The pastor did not receive fixed weekly remuneration but, rather, was remunerated with the voluntary contributions of members of the church or surrounding churches.
In response to queries as to the treatment of the free housing provided during the period that the individual was pastor, and of that for the several months following when another individual had been retained as pastor before the individual moved out, as well as to the tax treatment of voluntary contributions from members and as to the availability of the clergy residence deduction, CRA stated:
2009-0350821E5 … deals with a situation similar to yours and … seems to answer your questions … .
[Respecting] the free occupation of the housing after you ceased to be a pastor for the congregation, it would be necessary to determine whether, for that period, housing is provided to you in return for services rendered or rendered in the course of an office or employment. If that were not the case, the value of the housing would not have to be included in computing your income.