As per the Canada Revenue Agency (CRA): If both spouses or common-law partners are claiming clergy residence deductions, the person with the higher salary should complete the calculation on the Form T1223 first, showing "0" on line 7 of Part C, provided there are no other deductions for accommodations other than clergy residence. The person with the lower salary should then take into consideration the deduction with respect to the clergy residence, made by the person with the higher salary, and also include any other deduction for the same accommodation.
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