Regarding assistance payments under the program "Alternative jeunesse" ["Youth Alternative" program] of the Ministère de l'emploi et de la solidarité sociale du Québec to young adults who voluntarily agree to an intervention plan for reintegration into the labour market, CRA stated:
The youth allowance is paid to a participant in the "Alternative jeunesse" program as a replacement for the basic employment assistance benefit. Since the latter is paid following an examination of the participant's needs, resources and income, it is clear that the youth allowance constitutes a social assistance benefit under paragraph 56(1)(u). …
[T]hey can also benefit from an offsetting deduction under paragraph 110(1)(f) so that those amounts are not taxed.