Status Test
In order to qualify for the clergy residence deduction under paragraph 8(1)(c), the person must be one of the following:

  • a member of the clergy;
  • a member of a religious order; or
  • a regular minister of a religious denomination.

Canada Revenu Agency website

Function Test
In order to qualify for the deduction, a person who has the required status must also be employed in a qualifying function. The person’s function must be that he or she is

  • in charge of, or ministering to, a diocese, parish or congregation (see ¶ 15); or
  • engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination.