358 (1) Lorsqu’une personne fournit, dans une province participante, un service de transport d’un particulier, sauf un service auquel s’applique le paragraphe (4), commençant avant la date de mise en oeuvre applicable à la province, la taxe prévue au paragraphe 165(2) n’est pas payable relativement à la contrepartie — payée ou devenue due avant le jour qui suit de quatre mois cette date — de cette fourniture ou de la fourniture d’un service offert par la personne et consistant à transporter les bagages du particulier dans le cadre du transport de celui-ci.
358 (1) Where a supply is made by a person in a participating province of a service that is the transportation of an individual (other than a service to which subsection (4) applies) and the service begins before the implementation date for that province, no tax is payable under subsection 165(2) in respect of any consideration, that is paid or becomes due before the day that is four months after the implementation date, for that supply or for a supply of a service provided by the person of transporting the individual’s baggage in connection with the transportation of the individual.