Canada v. Lefebvre, 2010 DTC 5042 [at at 6691], 2009 FCA 307 -- summary under Paragraph 8(1)(c)

The taxpayers, who were Roman Catholic pastoral agents, did not qualify for the clergy residence deduction in 8(1)(c). In 1956, the provision (which originally had no function requirement) had been expanded so that the deduction would now be limited to persons who fulfilled the functions now described in s. 8(1)(c)(ii). As it was therefore status and not functions that are described in s. 8(1)(c)(i), an individual who performs duties in a relatively permanent fashion will not qualify as having the status of a regular minister if his or her appointment is not of a permanent nature. "In canon law, the distinction between ordained ministers and lay faithful (among whom pastoral agents are recruited) remains as fundamental today as it has always been;" and "only ordained ministers are conferred a status that can be said to be permanent." (Paras. 39-40.)