Regarding the exclusion for “utilities,” the Directorate stated:
[C]able television services, satellite television services and internet connection services are generally not relevant to the income from employment of a member of the clergy. In fact, we generally consider those expenses to be personal expenses, as is the monthly cost of basic home telephone service. Consequently, we are of the view that the amounts relating to those services are not deductible in computing the employment income of a member of the clergy. Paragraph 23 of Interpretation Bulletin IT-141R reflects this interpretation by limiting, for the purposes of paragraph 8(1)(c), the term "utilities" to the amount spent on electricity, heat, water and sewerage.