T1223: Clergy residence deduction

Did you know that as a member of the clergy or a religious order, or a regular minister of a religious denomination, that you can claim a deduction for your residence? Using form T1223: Clergy residence deduction, you can deduct up to $10,000 for rent or utilities if you’re renting, or if you own your home, you can claim the estimated market value of your property while it’s being leased.

To claim this deduction, you must be employed full-time as someone who is:

  • Ministering to a diocese, parish, or congregation
  • Engaged exclusively in full-time administrative service as appointed by a religious order or religious denomination

Once you’ve filed your return, download a copy and have your employer sign the T1223 page for your records. You won’t have to file the signed T1223 with your income tax return, but keep it just in case the Canada Revenue Agency (CRA) asks to see it later.

Note: If you’re a resident of Québec, you’ll also need to complete TP-76-V: Residence deduction for a member of the clergy or a religious order.


Where do I claim this?

Follow these steps in H&R Block’s tax software if you are filing your 2016 taxes:

  1. On the PREPARE tab, click the LET'S TALK ABOUT 2016 icon.

  2. Select the checkbox labelled I was employed, then click the EMPLOYMENT icon. You'll find yourself here:

  3. Under the CREDITS AND REBATES section, select the checkbox labelled Clergy residence deduction (T1223) then click Continue.

  4. When you arrive at the page for your Clergy residence deduction, enter your information into the tax software.