T-0.1, r. 2 - Regulation respecting the Québec sales tax

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352R3. For the purposes of subparagraph 4 of the third paragraph of section 352 of the Act, the following are prescribed circumstances:
(1)  the rebate is substantiated by a receipt that includes tax of at least $5 and the person is otherwise eligible for a rebate of the tax under section 352 of the Act; and
(2)  the total of all amounts, each of which is an amount of a rebate to which the person is otherwise entitled under section 352 of the Act and in respect of which the rebate application is made, is at least $25.
O.C. 1607-92, s. 352R3; O.C. 1463-2001, s. 51; 321-2017O.C. 321-2017, s. 14.
352R3. For the purposes of section 352 of the Act, corporeal movable property, other than such property referred to in paragraph 2 of section 352R2, acquired for consideration of less than $500, disregarding the tax paid or payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15), is prescribed corporeal movable property.
O.C. 1607-92, s. 352R3; O.C. 1463-2001, s. 51.