18 March 2008 External T.I. 2008-0265861E5 F - Programme d'aide financière d'urgence ("PAFU") -- summary under French and English Version

After noting that the English version of s. 56(1)(u) was broader than the French version, CRA stated:

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.