Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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

Section 353.0.4r1
Disposition versions

Full text
353.0.4R1. For the purposes of paragraph 4 of section 353.0.4 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 that tax under section 353.0.3 of the Act; and
(2)  the total of all amounts, each of which is an amount of a rebate for which the person is otherwise eligible under section 353.0.3 of the Act and in respect of which the rebate application is made, is at least $25.
O.C. 390-2012, s. 14.
© Gouvernement du Québec