60.33. Trailers having a gross vehicle weight in excess of 2,721.554 kg that are part of a fleet of such trailers and used solely in pool must be fully registered according to a percentage that is calculated as follows:(1) by dividing the gross receipts of the preceding year from lease contracts entered into in Québec by the total gross receipts of the preceding year from lease contracts entered into in the territory of all the administrative authorities;
(2) by multiplying the percentage obtained in paragraph 1 by the number of trailers comprised in the fleet.