These five questions will help determine if a person is a Minister for Tax Purposes:
Generally, a Minister for Tax Purposes must be ordained, licensed or commissioned and answer “yes” to a majority of the other four questions. Many licensed and commissioned ministers cannot meet all the criteria, but some can. Taxpayers must make their own decisions about whether they are Ministers for Tax Purposes. If they need help, they should consult a competent tax adviser with experience in ministerial tax issues.
For more information, visit the Ministers' Tax Guide