No. The CP, always a major owner of SOO, became its sole owner in 1992. Even SOO's identity as a distinct subsidiary is vanishing. I often see CP covered hoppers that were built in the 1990s with SOO sublettering, but no such newer equipment. I know some of CP's AC4400CWs are SOO units for tax purposes, but they don't show it. Presumably, those came after the covered hoppers.