Austin v. R., 99 DTC 710, [1999] 2 CTC 2270 (TCC) -- summary under Paragraph 8(1)(c)

By services, 28 November, 2015

The taxpayer, who was a credentialed, but not ordained, minister of a large Pentecostal church in Winnipeg who devoted most of his time to musical matters, was found to be a "regular minister". Bowman TCJ. noted that as 50% of every service in the Pentecostal church is devoted to music, in the Pentecostal church a person who provided the musical aspects of the service was indeed ministering to the congregation's spiritual needs in a significant way as was a minister who preached the sermons.

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