According to this source the answer is yes:
https://www.vision-ministries.org/pdf/ThePastorAndHisTaxes.pdf
"Pastors may be engaged in services outside their own local church and will receive remuneration for such services as preaching, consulting, etc. If so, the pastor will complete form T2124, “Statement of Business Activities”. (Exhibit F) Such income can be reduced for income tax purposes by declaring expenses used to earn that income. Expenses may include: Vehicle expenses (Suggested format is attached as Exhibit B.), “Office in home” expenses (Suggested format is attached as Exhibit C.), Supplies, Resource material (Books and related magazine subscriptions), Etc."
