The clergy residence deduction in Canada, explained
How much Canadian clergy can deduct for housing under CRA Form T1223, which utilities count, how to set fair rental value, and two habits that prevent mistakes.
Read the guide →Guides
Guides for church treasurers and clergy
The questions that come up every tax season, answered plainly and sourced to CRA, the IRS, the statute or the court decision behind each one — the same rules the Clergy Housing Calculator runs on, written out for the specific situation you are trying to sort through.
Clergy residence deduction in TurboTax: why the refund jumps
For pastors filing in TurboTax: which of the two Box 30 fields to use, why the refund jumps if you pick the other one, and a one-line check before you file.
Read the guide →T4 for pastors: what box 30 and box 26 mean
A treasurer’s guide to reporting clergy housing on the T4 — code 30, reduced box 26 pensionable earnings, and what stays the same in box 24.
Read the guide →T1213: reduce a pastor’s tax withholding for housing
How clergy can have tax and CPP withholding reduced during the year for their housing deduction, and when to file so the letter arrives before January.
Read the guide →Who qualifies for the clergy residence deduction
The two tests that decide eligibility for Canada’s clergy residence deduction, who they include and exclude, and the chaplain case that tested them.
Read the guide →US housing allowance: seven mistakes to avoid
Common errors churches and ministers make with the IRC §107 housing allowance exclusion — designation timing, excess allowance, SE tax, and Form 4361.
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