As per CRA (Canada Revenue Agency),

You are eligible to claim the clergy residence deduction on line 23100 of your return if you were a member of the clergy or a religious order or a regular minister of a religious denomination, who was in one of the following:

• in charge of a diocese, parish, or congregation
• ministering to a diocese, parish, or congregation
• engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination

For full information view link below:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re...

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