The taxpayers were ordained rabbis who taught Judaic studies curriculum to children attending the Vancouver Hebrew Academy (the “VHA”). In denying their claims for the clergy residence deduction, on the basis that they were not in charge of or ministering to a congregation, Campbell J stated (at para. 124):
[I]n Fitch, Bowman J. narrowed the scope of “ministering” by specifically carving out an exception pertaining to teachers of religious studies [stating;]