If you own the home you are receiving the allowance for, claim that allowance as income.
See links below from TurboTax Tips for more details:
Reporting Housing and Utility Allowances for Members of the Clergy: https://turbotax.intuit.ca/tips/reporting-housing-and-utility-allowances-for-members-of-the-clergy-5...
Clergyman’s Housing Allowance: https://turbotax.intuit.ca/tips/clergymans-housing-allowance-5415
Furthermore, these directly from the CRA.
Line 104 - Clergy’s housing allowance and/or an amount for eligible utilities:
Clergy residence:
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