Church & Ministry Resource
Clergy Residence Deduction
When an employee is eligible to claim the Clergy Residence Deduction, the individual must enter the amount of that deduction when filing the T-1 General Income Tax Return. That amount is determined by completing the T-1223 form. You can download a PDF version of the form by clicking on the link. The form has 3 parts to be completed. The church or ministry as the employer will need to complete one of those parts. For more information on the Clergy Residence Deduction, you can download Interpretation Bulletin IT-141 .
Registered Charity Information Return (T3010)
Every church and ministry that has a Charitable Registration number issued by the Canada Revenue Agency (CRA) must file an information return annually with the CRA. The return must be filed no later than six months after the end of the church or ministry's fiscal period. You can check the CRA's website for more information about this and other items at the Charities Directorate website.
When completing the T3010 form, a registered charity will need to report gifts made to other registered charities or "qualified donees". That includes support of the Alberta & NWT District,Vanguard College and World Missions with The Pentecostal Assemblies of Canada. You will need to include in that report the Charitable Registration number of the qualified donees amongst other information. Below are the Charitable Registration number for the following:
Alberta & NWT District of The Pentecostal Assemblies of Canada - 118780279 RR 0001
The Pentecostal Assemblies of Canada - 107833295 RR 0374
- Vanguard College - 107785628 RR 0001
Requirements for Donation Receipts
The Canada Revenue Agency has requirements for official donation receipts. Registered charities have to include the name and Web site address of the Canada Revenue Agency on official donation receipts. You can read more details on the Charities website.