Précis: The appellant acted as a chaplain for a number of hospitals in the Lethbridge area in Alberta. He and his wife owned a corporation, John Moerman Enterprises Ltd. (“JME”) which paid him $24,000 in 2012. That payment was entirely derived from donations from the community in respect of his chaplaincy. He also received an honorarium from from Alberta Health Services (“AHS”) in the amount of $13,836.14. He claimed the clergy residence deduction pursuant to paragraph 8(1)(c) of the Income Tax Act (the “Act”) in respect of both amounts but CRA denied the deduction in respect of the payment from JME.
Moerman v. R. - TCC: Hospital chaplain entitled to clergy residence deductionREAD MORE »