New Harmonized Value-added Tax System Regulations, No. 2
Marginal note:Restrictions on rebates
22 For the purposes of paragraph 261.4(d) of the Act, the following are prescribed circumstances:
(a) in the case of a rebate under section 261.1 or 261.3 of the Act, the rebate is substantiated by a receipt that includes tax of at least $5 and the person is otherwise eligible for a rebate under that section of that tax; and
(b) the total of all amounts, each of which is an amount of a rebate for which the person is otherwise eligible under any of sections 261.1 to 261.3 of the Act and in respect of which the rebate application is made, is at least $25.
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