/usr/lib/mysql-testsuite/include/default_client.cnf is in percona-server-test-5.6 5.6.22-rel71.0-0ubuntu4.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# We use default-character-set=latin1 to avoid character set auto-detection
# when running tests - not to depend on the current machine localization.
#
[mysql]
default-character-set=latin1
[mysqlshow]
default-character-set=latin1
[mysqlimport]
default-character-set=latin1
[mysqlcheck]
default-character-set=latin1
[mysql_upgrade]
default-character-set=latin1
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