Words and Phrases - "social assistance payment"

The Taxpayer received funding from a Regional Board of Health and Social Services pursuant to a Quebec provincial non-institutional resources program under s. 301 of the Act respecting Health Services and Social Services (the ARHSSS) to provide accommodation, support, continuous monitoring and assistance services to patients (having severe and persistent psychiatric disorders) referred to it by their care institution and needing to attend a day hospital.

In finding that the amounts so received by the Taxpayer and charges made by it to such users, including amounts received by it from the Reginal Board for places that were reserved for use by the users but not so used from time to time, quailed under s. 81(1)(h), the Directorate first indicated as a preliminary matter that the term social assistance benefit as used in French may means payment since the English version uses the expression "social assistance payment". The Directorate then stated:

“[T]he amounts are paid for accommodation, support, continuous supervision and assistance services for users who must attend the psychiatric day hospital and cannot be maintained in their environment for the duration of the treatment and for clients with severe and persistent disorders who require temporary accommodation to resolve a psychosocial crisis. In our view, this resource constitutes a relief provided by the State to people in need because of their state of health. Consequently, the amounts paid for these services represent social assistance benefits.”

[A]mounts paid when a space reserved by the public facility is not occupied by a user … are paid based on a review of the users' needs because the amount is calculated based on what the users would have needed if they had occupied the spaces.

As regards the contribution of users … it could also constitute a social assistance benefit …. This would be the case, for example, for any part of a user's contribution that comes from the guaranteed income supplement or spouse's allowance paid in accordance with the Old Age Security Act, or that comes from amounts of last-resort financial assistance paid under the Employment Assistance Program in accordance with the Quebec Act respecting Income Support, Employment Assistance and Social Solidarity.