If you are a clergy member, you use this form to claim the clergy residence deduction. Form T1223, Clergy Residence Deduction, does two things at once: it certifies the facts about your employment and your residence, and it helps you calculate the expenses you can deduct.
What this form is
Part certificate, part calculation. The certifying half records the employment status and the residence facts the deduction depends on. The calculating half walks the expenses through to a figure for the return.
The Canada Revenue Agency (CRA) publishes it as a fillable PDF and a standard print PDF, and keeps earlier years' versions on the same page. Alternate formats such as digital audio, electronic text, braille, and large print can be ordered.
Who fills it out
Both you and your employer. You complete your own part; your employer completes Part B, which is the part that certifies your status and the residence facts. Because someone else has to sign it, it is worth asking for early rather than in the week you file.
What it supports
The clergy residence deduction, on line 23100 of the return. The form is what stands behind the figure — the deduction is entered on the return, and the T1223 is what the CRA would look at if it asked how the figure was reached.
What to keep
Keep the completed form, with Part B signed, in the year's records, together with the documents behind the expenses it calculates. The form gives the figure; those papers are what the figure was built from.
The CRA publishes a version of the form for each year, and a completed form belongs with the records of the year it covers.
Dossier keeps the signed form with the year's records, so the deduction and its support are in one place when you file.
Official CRA sources
Source: Canada Revenue Agency (canada.ca). Not tax advice.