Words and Phrases - "ordinary location"

Company A purchase products from manufacturers and supplies an ownership interest in the products by way of sale or lease to recipients. CRA stated:

Section 2 of Part II of Schedule IX deems a supply of TPP that is supplied otherwise than by way of sale (other than TPP that is supplied for no more than three months or TPP that is a specified motor vehicle) to be made in a province if the ordinary location of the property as determined when the supply is made is in the province. In essence, if the parties to an agreement have determined that the ordinary location of a property that is supplied otherwise than by way of sale is in a particular province at the time of the supply, the place of supply of the property is in that province.

In this particular case, if [Company A] and each lessee mutually agree that for purposes of the lease of the [product] by [Company A] the ordinarily location of the [product] is [Province X], then the supply of the [product] is deemed to be made in [Province X] and tax is applicable to the supply based on the tax rate for that province.