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

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402.24R1. For the purposes of section 402.24 of the Act, if the total of all amounts, each of which is an amount of a rebate for which a person is otherwise entitled under section 402.23 of the Act and in respect of which a rebate application is filed, is at least $25, the total is a prescribed circumstance.
O.C. 1182-2017, s. 2.