translate English to French: The liability is determined by multiplying the total of the excess lease payments during the year by the tax rate, seven per cent, then by a percentage representing the use of the vehicle in the registrant's commercial activities during the year.
Si l'inscrit cesse d'être un inscrit au cours de l'année d'imposition, il doit rendre compte de la taxe dans la dernière période de déclaration de l'année.