If you were responsible for a family-type or intermediate resource (you used your home as a foster home for children or group home for adults) during the year and you hosted a maximum of 9 users at your principal residence, you’ll need to complete form LM-53-V to determine your insurable and/or pensionable earnings to calculate the following amounts:
If someone else in your household is also responsible for your family-type or intermediate resource, both of you will need to complete the LM-53 page in your own returns.
Note: If only you were responsible for the family-type or intermediate resource and you didn’t use the services of an assistant or a replacement in 2018, you don’t need to complete this form. H&R Block’s tax software will automatically calculate your QPIP premiums and QPP contributions based on the amounts you entered on the RL-29 page.
What is a family-type or intermediate resource?
A family-type or intermediate resource refers to a person that takes those suffering from a chronic illness, mental health problems, or those within the foster care system into their own home and provides them with social and health services.
The net remuneration amount is shown in box A (net remuneration) of the RL-29 slip. When completing this page, if another person was also responsible for the family-type or intermediate resource, you’ll need to enter the amount from box A of his or her RL-29 slip in the designated field on your LM-53 page (and vice versa).
Where do I claim this?
Follow these steps in the 2018 H&R Block tax software:
Before you begin, make sure that you told us that you lived in Québec on December 31, 2018.
- Under the PREPARE tab, click IN THIS SECTION icon.
- Click the Add This Topic button under the option indicating that you had employment expenses or you had income from self-employment.
- Click on the EMPLOYMENT icon. You’ll find yourself here:
- Under the CREDITS AND REBATES heading, select the checkbox labelled Earnings of a person responsible for a family-type or intermediate resource (LM-53-V), then click Continue.
- When you arrive at the LM-53 page, enter your information into the tax software.