Line 104 - Clergy's housing allowance

The housing allowance you receive as a member of the clergy will be shown on your T4 slips.

Completing your tax return

If you received a housing allowance as a member of the clergy, enter, on line 104, the housing allowance shown in box 30 of your T4 slips.

If the allowance is also shown in box 14 of your T4 slips, subtract the amount of the allowance from the amount shown in box 14, and enter the difference on line 101. Enter the allowance on line 104.

You may be entitled to claim a deduction on line 231 of your return.

Forms and publications

• General Income Tax and Benefit Package - Guide, return and schedules
• IT-141, Clergy residence deduction

Related topics

• Line 231 - Clergy residence deduction