A member of the clergy or a religious order as well as a regular minister of a religious denomination who wants to claim a deduction on line 207 of the Québec tax return for the residence or lodging in which he lived must complete Form TP-76-V.
To be entitled to this deduction, the taxpayer must minister to or be in charge of a diocese, parish or congregation, or be engaged exclusively in full-time administrative service. In addtion, the taxpayer must be required to use the residence or lodgings for which he is claiming a deduction in the case office or employment.
A taxpayer who is eligible for this deduction must complete Part 1 of this form while his employer completes Part 2. This form must be attached to his tax return.
If the taxpayer had more than one employer in the year, each employer must complete a separate form.
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