Regarding the treatment exemption under s. 56(1)(u) of amounts paid under the Programme d'aide financière d'urgence (PAFU) by the Ministry of Employment and Social Solidarity (the "MESS") to people who find themselves in an emergency situation, particularly because of a geopolitical event, CRA concluded that such assistance was included in the recipients’ income under s. 56(1)(u) and deducted under s. 110(1)(f). In this regard, the summary stated:
The English version of paragraph 56(1)(u) of the Act uses the expression "means, needs or income", while the French version uses the word "et" between the words besoins and revenu. Where the two versions of the Act do not use exactly the same terms, the broader meaning, which is more consistent with the legislative intent and purpose of the Act, should be chosen in this case. The consistent wording of the expression "means, needs or income" in the English version of paragraph 56(1)(u), which has remained the same since the paragraph was introduced into the Act, must be used.