Overview Definition of CRD Calculation of CRD CPP on CRD Calculating Payroll with CRD T1223 Form T1213 Form Mail to CRA

There are 2 different calculations based on the amount of annual earnings from the church:

  1.  If the annual salary is over $30,000, then 1/3 of the salary can be claimed.  The calculated amount must be a reasonable amount and must be substantiated with actual costs and bills of residence
  2. If the annual salary from the church is $30,000 or less, then a total amount of $10,000 can be claimed for the year.  This amount does not change if the annual salary is between$10,000 - $30,000.


Examples:

  • Annual Salary = $20,000 then $10,000 can be claimed as clergy residence.
  • Annual Salary = $10,000 then $10,000 can be claimed.
  • Annual Salary = $8,000 then $8,000 can be claimed as clergy residence