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 352r3
Disposition versions
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.
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.
