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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.
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