Did you use your residence as a foster home for children or as a group home for adults in 2017? If you did, you’ll be issued a Relevé 29 (RL-29) slip showing the income you received (and the expenses you paid) as a family-type or intermediate resource.
Your income might be subject to Québec parental insurance plan (QPIP) and Québec pension plan (QPP) premiums, if all of the following conditions apply to you:
- You take in users (up to 9) into your home that were referred to you by a public institution
- You carry out activities as yourself, and not as an organization
- The amount you’re paid as a family-type or intermediate resource is considered income
- The following amounts are more than $2,000:
- Your net business income
- Your insurable earnings as a person responsible for a family-type or intermediate resource
- Your employment income subject to QPIP
To determine the premiums and contributions you need to pay under the QPIP and QPP, you might have to complete the LM-53-V form. For information on your QPIP premium if you’re employed outside of Québec, visit the Revenu Québec website.
Note: If you’re the only person responsible for your family-type or intermediate resource and didn’t use the services of an assistant, you won’t need to complete the LM-53-V form. Instead, H&R Block’s tax software will automatically determine your QPIP and QPP contributions based on the information you entered on the RL-29 page.
Where do I claim this?
Follow these steps in H&R Block’s 2017 tax software:
- On the QUICK ENTRY tab, click the QUICK SLIP icon. You’ll find yourself here:
- Type RL-29 or relevé 29 in the search field and either click the highlighted selection or press Enter to continue.
- When you arrive at the page for your RL-29, enter your information into the tax software.