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Section 22.30r7
Disposition versions
22.30R7. Subject to the second and third paragraphs, where continuous possession or use of railway rolling stock is given by a supplier to a recipient throughout a period under 2 or more successive leases, licences or similar arrangements entered into between the supplier and the recipient, the rolling stock is deemed, for the purposes of section 22.30R6, to have been delivered to the recipient under each of those arrangements at the location at which it is delivered or made available to the recipient under the first of those arrangements.
Where a supply of railway rolling stock otherwise than by way of sale is made under an agreement that has effect from 1 April 1997 and, under the agreement, the rolling stock was delivered or made available to the recipient before that day, the following rules apply:
(1) the rolling stock is deemed, under the agreement, to have been delivered or made available to the recipient outside Québec; and
(2) where the recipient retains continuous possession or use of the rolling stock under a renewal agreement entered into with the supplier that immediately succeeds the agreement, the first paragraph applies as if the renewal agreement were the first arrangement between the supplier and the recipient for the supply of the rolling stock.
Where a supply of railway rolling stock otherwise than by way of sale is made under an agreement that is in effect since 1 July 2010 and, under that agreement, the rolling stock was delivered or made available to the recipient in Ontario or British Columbia before that day, the following rules apply:
(1) the rolling stock is deemed, under the agreement, to have been delivered or made available to the recipient outside Québec; and
(2) where the recipient retains continuous possession or use of the rolling stock under a renewal agreement with the supplier that immediately succeeds the agreement, the first paragraph applies as if the renewal agreement were the first arrangement between the supplier and the recipient for the supply of the rolling stock.
