Versions of s. 342(3)
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Where a supply is made by a person to an individual of a transportation pass that entitles the individual to transportation services during a period beginning before 1991 and ending after January 1991 without payment of consideration by the individual each time a supply of a transportation service is made to the individual, and consideration for the pass becomes due after August 1990 and before May 1991 or is paid after August 1990 and before May 1991 without becoming due, the part of the consideration for the pass determined by the formula A × (B/C) where A is amount of the consideration for the pass, B is the number of days in the period that are after 1990, and C is the number of days in the period,