The "Devenir" program, targets employment assistance recipients in the most difficult economic and social situations who are not employable, who are encouraged to use certain support and guidance services and, in addition to the basic benefit, receive additional payments, including a support allowance paid to those claimants who actively participate in the program's occupational activities (in the amount of $130 per month), and reimbursement of additional costs associated with participation in the "Devenir" program, such as childcare and transportation costs.
After referring to the definition of “social assistance” for the purposes of Part V of the Federal-Provincial Fiscal Arrangements Act as "aid in any form to or in respect of a person in need,” the Directorate found that these amounts were includible under s. 56(1)(u) and deductible under s. 110(1)(f), noting that, in the case of the transportation costs:
Although those costs are in the form of expense reimbursements, they are nonetheless amounts received as social assistance benefits based on a needs test that are paid under a government assistance program.