After referencing the fact that under the current Quebec PAFU [Emergency Financial Assistance Program] regulatory framework, the financial assistance could be paid (by the Ministry of Employment and Social Solidarity (the "MESS")) as a lump sum without regard to the means of the single adult or family receiving such assistance, the Directorate stated:
[T]he English version of paragraph 56(1)(u) is the one to be applied since it is consistent with the wording of paragraph 110(1)(f), which uses similar expressions in both languages, namely the expression "après examen des ressources, des besoins ou du revenu" in the French version and the expression "on the basis of a means, needs or income test" in the English version. …
Since the PAFU is primarily intended to meet the needs of people affected by an emergency situation, we believe that the financial assistance that will be paid by the MESS in the form of a lump sum to cover living expenses and/or specific costs will be paid after a review of needs by the MESS, without the MESS conducting a means or income test for people affected by an emergency situation. This financial assistance would therefore be a social assistance benefit under section 56(1)(u).
After further referencing the possibility that the lump sum payment of PAFU financial assistance could be made without a means, needs, or income test, the Directorate stated:
In the absence of a means, needs or income test, an amount paid under the PAFU would not satisfy the conditions of paragraph 56(1)(u) and would not have to be included in income. Consequently, the person paying the amount would not have to make source deductions or issue information slips.