I-3 - Taxation Act

Section 76 Disposition versions

2007-11-07

76. An individual who, in the year, is a member of the clergy or of a religious order or a regular minister of a religious denomination, and is in charge of or ministering to a diocese, parish or congregation or engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination, may deduct the amount, not exceeding the individual’s remuneration for the year from the office or employment, equal to

(a)  the aggregate of all amounts including amounts in respect of utilities, included in computing the individual’s income for the year under Chapter II in relation to the residence or other living accommodation occupied by the individual because of the individual’s office or employment; or

(b)  an amount, not exceeding the amount determined under the second paragraph, that is equal to the total of the rent and expenses in respect of utilities paid by the individual for the individual’s principal place of residence or for another principal living accommodation ordinarily occupied during the year by the individual, or the fair rental value of such a residence or living accommodation, including the value of utilities, owned by the individual or the individual’s spouse, to the extent that the individual is required to use that place of residence or other living accommodation in performing the duties of the individual’s office or employment.

The amount to which subparagraph b of the first paragraph refers is the lesser of

(a)  the greater of

i.  $1,000 multiplied by the number of months in the year during which the individual is a member or a minister referred to in the first paragraph, not exceeding $10,000, and

ii.  one-third of the individual’s remuneration for the year from the office or employment; and

(b)  the amount by which the total of the rent paid or the fair rental value of the residence or living accommodation and expenses in respect of utilities exceeds the aggregate of all amounts each of which is an amount deducted, in respect of the residence or accommodation, in computing a particular individual’s income from an office or employment or from a business, other than an amount deducted under the first paragraph by the individual, to the extent that the amount can reasonably be considered to relate to the period, or a portion of the period, in respect of which the individual deducted an amount under the first paragraph.

No amount may be deducted for the year by an individual under the first paragraph, unless the individual files with the Minister, together with the individual’s fiscal return for the year under this Part, a prescribed form signed by the individual’s employer certifying that the conditions set out in that paragraph were met in the year in respect of the individual.

1972, c. 23, s. 69; 2003, c. 2, s. 25; 2007, c. 12, s. 32.

2006-03-01

76. An individual who, in the year, is a member of the clergy or of a religious order or a regular minister of a religious denomination, and is in charge of or ministering to a diocese, parish or congregation or engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination, may deduct the amount, not exceeding the individual’s remuneration for the year from the office or employment, equal to

(a)  the aggregate of all amounts including amounts in respect of utilities, included in computing the individual’s income for the year under Chapter II in relation to the residence or other living accommodation occupied by the individual because of the individual’s office or employment; or

(b)  the total of the rent and expenses in respect of utilities paid by the individual for the individual’s principal place of residence or other principal living accommodation, ordinarily occupied during the year by the individual, or the fair rental value of such residence or other living accommodation, including the value of utilities, owned by the individual or the individual’s spouse, not exceeding the amount determined under the second paragraph.

The amount to which subparagraph b of the first paragraph refers is the lesser of

(a)  the greater of

i.  $1,000 multiplied by the number of months in the year during which the individual is a member or a minister referred to in the first paragraph, not exceeding $10,000, and

ii.  one-third of the individual’s remuneration for the year from the office or employment; and

(b)  the amount by which the total of the rent paid or the fair rental value of the residence or living accommodation and expenses in respect of utilities exceeds the aggregate of all amounts each of which is an amount deducted, in respect of the residence or accommodation, in computing a particular individual’s income from an office or employment or from a business, other than an amount deducted under the first paragraph by the individual, to the extent that the amount can reasonably be considered to relate to the period, or a portion of the period, in respect of which the individual deducted an amount under the first paragraph.

No amount may be deducted for the year by an individual under the first paragraph, unless the individual files with the Minister, together with the individual’s fiscal return for the year under this Part, a prescribed form signed by the individual’s employer certifying that the conditions set out in that paragraph were met in the year in respect of the individual.

1972, c. 23, s. 69; 2003, c. 2, s. 25.