The CRA has released recently the 2019 version C of its T3010 Registered Charity Information Return. The major changes deal with replacing political activities with “public policy dialogue and development activities” (PPDDAs).
The clergy residence deduction provides for a limited deduction for housing provided to a member of the clergy or supplied by a member of the clergy. It is a deduction that has existed for a long time and seems to have been designed to address the situation of a member of the clergy who is provided with a manse by a local congregation, but who may be expected to use the house in the course of clergy duties.
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