343 (1) Where one or more carriers make a supply of freight transportation services in respect of a continuous freight movement of tangible personal property and, before 1991, the shipper of the property transferred possession of the property to the first carrier engaged in the continuous freight movement, no tax is payable in respect of any consideration for the supply that is paid or becomes due before May 1991.
343 (1) Aucune taxe n’est payable relativement à la contrepartie, payée ou devenue due avant mai 1991, de la fourniture, effectuée par un ou plusieurs transporteurs, de services de transport de marchandises dans le cadre d’un service continu de transport de marchandises — bien meuble corporel — dont l’expéditeur a transféré la propriété, avant 1991, au premier transporteur chargé du service continu.