Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
February 10, 2000
XXXXXXXXXX
Dear Colleague:
Thank you for your letter of December 10, 1999, regarding the concerns of your constituent, XXXXXXXXXX, that retired members of the clergy should be entitled to the clergyman's residence deduction. As you know, on November 1, 1999, Revenue Canada became the Canada Customs and Revenue Agency (CCRA).
To be eligible for the clergyman's residence deduction under paragraph 8(1)(c) of the Income Tax Act, an individual must be a member of the clergy, a member of a religious order, or a regular minister of a religious denomination (the status test). When one of these conditions is met, the individual must be in charge of, or ministering to, a diocese, parish or congregation, or engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination (the function test). Accordingly, as a retired clergy does not meet the function test, that individual does not qualify for the clergyman's residence deduction.
The role of the CCRA is to administer and enforce the Act as passed by Parliament. The concerns raised in your constituent's letter relate to tax policy, which is the responsibility of the Department of Finance. Accordingly, I have sent a copy of our correspondence to our colleague, the Honourable Paul Martin, for his consideration.
I appreciate being made aware of your constituent's concerns.
Yours sincerely,
Martin Cauchon
C.C. The Honourable Paul Martin, P.C., M.P.