I believe Sheri Laninga is the expert in this field and she can answer my question.
Let's use two (4 if you include the USA) examples.
a) A Pastor in Granum or Iron Springs, Alberta (where I grew up) living in a church supplied home. He will have been on the job for 40 years age 67 and his average last 5 years cash salary will be $50,000. House rental value, for Clergy Allowance calculation for CRA is $18,000. Let's leave out all non taxable allowances.
b) The Director of Canadian Ministries in Burlington, ON Living in his own house. He will have been on the job for 40 years age 67 and his average last 5 years salary will be $121,657 (level 18 mid point CRCNA salary grid agenda synod 2013). I am not sure whether a Housing allowance is included in this salary. I will assume not but stand corrected. For CRA purposes the Clergy Allowance in this case can be up to 1/3 of the salary, in this case $40,000 maximum.
What will be the pension for each if these Pastors when they turn 67 in five years?
To keep the discussion interesting lets also use two places and jobs in the USA. Manhattan, Montana for a Pastor with a cash salary and situation exactly the same as Iron Springs or Granum. Let's use ED in Grand Rapids Michigan whose salary mid point will be $151,406 and both will have been on the job 40 years and are 67 years old
In all four situations these pastors have been married their whole career, couples are healthy.
(I used males in these cases as CRCNA has not had female pastors for 40 years- just I case people trip over that issue)