A program under the Individual and Family Assistance Act (Quebec) , provided temporary financial assistance to pregnant women under the age of 18, residing in Quebec lacking in family and economic resources, from the 20th week of pregnancy until the birth of the child. That assistance was based on the risk to the health and physical integrity of the mother and the unborn child and the financial support granted to applicants was based on their income and resources, assessed on a monthly basis.
The Directorate indicated that such financial assistance was to be included in income under s/ 56(1)(u) as social assistance benefits but that there was an offsetting deduction under s, 110(1)(f), stating (in its summary):
After reviewing the program, its terms and conditions and its application, we are of the opinion that the amounts paid under the program are paid following an examination of the applicants' resources, needs and income.