{"id":18432,"date":"2015-01-29T13:18:46","date_gmt":"2015-01-29T18:18:46","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=18432"},"modified":"2022-07-07T10:21:46","modified_gmt":"2022-07-07T14:21:46","slug":"cra-updates-latest-version-of-t1223-clergy-residence-deduction-form","status":"publish","type":"post","link":"https:\/\/cccc.org\/news_blogs\/legal\/2015\/01\/29\/cra-updates-latest-version-of-t1223-clergy-residence-deduction-form\/","title":{"rendered":"CRA Updates Latest Version of T1223 Clergy Residence Deduction Form"},"content":{"rendered":"

Employers who provide housing (e.g. a manse or parsonage) to their employees who are eligible for the clergy residence deduction (CRD) should note that CRA recently changed its wording for form T1223 Clergy Residence Deduction<\/a>. This revision, made earlier this month, also potentially affects T4 slip reporting.<\/p>\n

The new edition of Sub-part (A) of Part C of CRA form T1223 now instructs the taxpayer:<\/p>\n

\u201cIf you received free accommodation and … utilities for a residence that you did not own or rent, the value of both is shown as a taxable benefit in box 30 of your T4 slip. Claim this amount as a deduction at line 231 of your return.<\/em>\u201d<\/p>\n

The prior edition instructed the taxpayer that their CRD claim was the T4’s box 30 amount (i.e. the fair rental value of the employer-provided housing) plus \u201cthe part of box 40 that represents eligible utilities<\/em>\u201d \u2013 which CRA defines in its Interpretation Bulletin IT-141R (Consolidated) Clergy Residence Deduction<\/a> as \u201camounts expended for services for electricity, heating (e.g., gas), and water and sewer<\/em>.\u201d (para. 23).<\/p>\n

The result of the change is that only the T4 slip\u2019s box 30 is now referenced, and not box 40.<\/p>\n

However, it is the combined fair rental value and eligible utilities that make up the allowable CRD claim amount in these cases. Due to the change in the T1223 form\u2019s wording and how information may have been set out in the T4, the employee should exercise extra care to claim the correct amount.<\/p>\n

For employers who have not yet filed T4 slips for 2014, there is an opportunity to ensure the\u00a0combined fair rental value and eligible utilities are shown in box 30. Going-forward, the payroll register should be amended to combine these amounts for future T4 slip box 30 entries.<\/p>\n","protected":false},"excerpt":{"rendered":"

Employers who provide housing (e.g. a manse or parsonage) to their employees who are eligible for the clergy residence deduction (CRD) should note that CRA recently changed its wording for form T1223 Clergy Residence Deduction. This revision, made earlier this month, also potentially affects T4 slip reporting. The new edition… More<\/a><\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ts_fic_featured_image_caption":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[137],"tags":[],"series":[],"class_list":["post-18432","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"\nCRA Updates Latest Version of T1223 Clergy Residence Deduction Form - CCCC Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cccc.org\/news_blogs\/legal\/2015\/01\/29\/cra-updates-latest-version-of-t1223-clergy-residence-deduction-form\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CRA Updates Latest Version of T1223 Clergy Residence Deduction Form - CCCC Blogs\" \/>\n<meta property=\"og:description\" content=\"Employers who provide housing (e.g. a manse or parsonage) to their employees who are eligible for the clergy residence deduction (CRD) should note that CRA recently changed its wording for form T1223 Clergy Residence Deduction. 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For many years, we've remained committed to leveraging our Legal Defence\u2026","rel":"","context":"In \"clergy residence deduction\"","block_context":{"text":"clergy residence deduction","link":"https:\/\/cccc.org\/news_blogs\/tag\/clergy-residence-deduction\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2024\/03\/Picture1.png?fit=600%2C600&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2024\/03\/Picture1.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2024\/03\/Picture1.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":14685,"url":"https:\/\/cccc.org\/news_blogs\/cccc\/2013\/01\/10\/clergy-residence-deduction-form-t1223-new-changes-by-canada-revenue-agency\/","url_meta":{"origin":18432,"position":1},"title":"Clergy Residence Deduction Form T1223\u2014New Changes by Canada Revenue Agency","author":"CCCC","date":"January 10, 2013","format":false,"excerpt":"The T1223 has been revised since this post was published. Please see\u00a0Recent Revisions to CRA's Clergy Residence Deduction Form: A Positive Development.\u00a0 The Canada Revenue Agency (CRA) has made further changes to its T1223 \u2013 Clergy Residence Deduction (CRD) form. Certain sections have been expanded in \"Part B - Conditions\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":14675,"url":"https:\/\/cccc.org\/news_blogs\/cccc\/2012\/01\/16\/cra-changes-clergy-residence-deduction-form-t1223\/","url_meta":{"origin":18432,"position":2},"title":"CRA Changes Clergy Residence Deduction Form T1223","author":"CCCC","date":"January 16, 2012","format":false,"excerpt":"In late December 2011, the Canada Revenue Agency (CRA) made modifications to CRA form T1223 Clergy Residence Deduction (CRD), specifically to certain sections in \"Part B - Conditions of qualifying employment (to be completed by the employer).\" These are the first substantive changes to Part B of this form since\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":16518,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2014\/01\/17\/recent-revisions-to-cras-clergy-residence-deduction-form-a-positive-development\/","url_meta":{"origin":18432,"position":3},"title":"Recent Revisions to CRA’s Clergy Residence Deduction Form: A Positive Development","author":"Deina Warren","date":"January 17, 2014","format":false,"excerpt":"In a previous article, CCCC reported on some changes made in December 2012 to CRA\u2019s Form T1223 \u2013 Clergy Residence Deduction, including an additional requirement that a claimant \"provide a copy of his or her ordination certificate\" to CRA. CCCC expressed some concerns at that time about this new requirement.\u2026","rel":"","context":"In "Charity law and policy"","block_context":{"text":"Charity law and policy","link":"https:\/\/cccc.org\/news_blogs\/category\/charity-law-and-policy\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":14680,"url":"https:\/\/cccc.org\/news_blogs\/cccc\/2012\/09\/17\/cccc-makes-representation-to-cra-on-clergy-deduction-cra-responds-positively\/","url_meta":{"origin":18432,"position":4},"title":"CCCC Makes Representation to CRA on Clergy Deduction: CRA Responds Positively","author":"CCCC","date":"September 17, 2012","format":false,"excerpt":"Members of the clergy who meet the status and function tests as outlined by Canada Revenue Agency (CRA) in the [:link href=\"http:\/\/www.cra-arc.gc.ca\/E\/pub\/tp\/it141r-consolid\/it141r-consolid-e.pdf\" txt=\"Interpretation Bulletin IT-141R\":][1] are eligible for the \"Clergy Residence Deduction\" (CRD). A clergy does not have to wait until the end of the year to take advantage of\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":16433,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2014\/01\/06\/the-clergy-residence-deduction-and-getting-taxes-reduced-at-source-an-update\/","url_meta":{"origin":18432,"position":5},"title":"The Clergy Residence Deduction and Getting Taxes Reduced at Source – An Update","author":"Deina Warren","date":"January 6, 2014","format":false,"excerpt":"The Clergy Residence Deduction (CRD) is very important for eligible religious workers and the ministries they work for, since it provides a financial support to allow these workers and ministries to serve the public. The CRD also has stringent eligibility requirements. 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