Notice to Rostered Ministers and Congregational Treasurers

For rostered persons expecting to receive a tax-exempt cash housing allowance in 2010 please be aware that Canada Revenue Agency (CRA) will require such persons to file to file Form T1213 (Request to Reduce Tax Deductions at Source) in order to have the amount excluded from monthly withholding of tax at source.

In order for a rostered person to qualify for reduced tax at source they must qualify for the "Clergy Residence Deduction" Persons must submit Form T1213 to CRA in advance and receive written approval from CRA to have their housing allowance excluded from tax withholding by their employer. It is recommend that you include a copy of your 2008 Form T1223: Clergy Residence Deduction with Form T1213.

Application should be made in October to allow CRA sufficient time to provide a response in advance of the 2010 tax year. A copy of the written approval must be given to the employer to authorize them to exclude the housing allowance from income tax withholding at source.Application for this reduction is required each year.

Persons who receive accommodation (parsonage) rather than a cash allowance ARE NOT required to submit Form T1213.

2012 Salary Guidelines - 12/16/2011

2011 Salary Guidelines - Please note the changes to the CEP section