31. For the purposes of section 119 of the Individual and Family Assistance Act (chapter A-13.1.1), the Minister is required to pay interest on the amount that should have been granted from the date of the initial decision or the effective date of that decision if that date is later. The rate is the rate determined under the second paragraph of section 28 of the Tax Administration Act (chapter A-6.002) and the interest is part of the financial assistance granted. If the decision concerns a special benefit other than those in sections 100, 101 and 108, the interest is payable if the person certifies in writing that he or she acquired the goods or services covered by the special benefit applied for before the date of the review decision or the decision of the Administrative Tribunal of Québec; the interest is calculated from the date on which the person acquired the goods or services.