- 22 subsection and subsections (4.2) to (4.5) referred to as the "original leaseback agreement"), the value of the consideration for a supply of the property by way of lease that, at a particular time, becomes due or is paid without having become due under a particular agreement that is the original leaseback agreement or a subsequent lease in respect of that agreement is deemed to be equal to the amount determined by the formula A - B where A B is the value of that consideration as otherwise determined under this Part, and is the amount (in this subsection referred to as the "purchase credit") that is equal to the least of (i) the value of A, (ii) the amount determined by the formula B1/B2 where B1 is the amount (in this subsection and subsection (4.5) referred to as the "unused total purchase credit"), if any, by which the consideration for the supply by way of sale exceeds the total of all amounts each of which is the purchase credit that was determined in calculating the amount deemed under this subsection to be the value of any consideration that, before the particular time, became due or was paid without having become due under the original leaseback agreement or a subsequent lease in respect of that agreement, and is the specified number of remaining lease payments under the particular agreement at the particular time, and
a) une personne (appelée « preneur » au présent paragraphe et aux paragraphes (4.2) à (4.5)) fournit par vente un bien meuble corporel à une autre personne (appelée « bailleur » au présent paragraphe), b) le preneur n’est pas tenu de percevoir la taxe relative à cette fourniture, c) le bailleur effectue aussitôt une fourniture taxable du bien par bail au profit du preneur aux termes d’une convention (appelée « contrat de cession-bail initial » au présent paragraphe et aux paragraphes (4.2) à (4.5), la valeur de la contrepartie d’une fourniture du bien par bail qui, à un moment donné, devient due ou est payée sans être devenue due aux termes d’une convention donnée qui est le contrat de cessionbail initial ou un bail ultérieur relatif à ce contrat est réputée être égale au montant obtenu par la formule suivante : A - B où :