Steps to reproduce:

1. Open the attached project
2. Open 'Scene' scene
3. Notice that 'Particle System' game object is behind the 'Quad' game object from cameras perspective, but it is slightly rotated along Y axis
4. Play the scene
5. Notice the particles are rendered in front of the quad

Note: It seems that if at least a little part of the particle system gets closer to the camera than the quad along Y axis (in this case, the far side of the particle system is closer to the camera because of the rotation, but is further from the camera at the cameras frustum range), the whole particle system is drawn in front of the quad. If we change rotation to 0 along Y axis, the particle system is rendered correctly.