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cumulative eligible capital of a taxpayer at any time in respect of a business of the taxpayer means the amount determined by the formula(A + B + C + D + D.1) - (E + F) where A is the amount, if any, by which 3/4 of the total of all eligible capital expenditures in respect of the business made or incurred by the taxpayer after the taxpayer’s adjustment time and before that time exceeds the total of all amounts each of which is determined by the formula 1/2 × (A.1 – A.2) × (A.3/A.4) where A.1 is the amount required, because of paragraph (1)(b) or 38(a), to be included in the income of a person or partnership (in this definition referred to as the “transferor”) not dealing at arm’s length with the taxpayer in respect of the disposition after December 20, 2002 of a property that was an eligible capital property acquired by the taxpayer directly or indirectly, in any manner whatever, from the transferor and not disposed of by the taxpayer before that time, A.2 is the total of all amounts that can reasonably be considered to have been claimed as deductions under section 110.6 by the transferor in respect of that disposition, A.3 is the transferor’s proceeds from that disposition, and A.4 is the transferor’s total proceeds of disposition of eligible capital property in the taxation year of the transferor in which the property described in A.1 was disposed of, B is the total of 3/2 of all amounts included under paragraph (1)(b) in computing the taxpayer’s income from the business for taxation years that ended before that time and after October 17, 2000, 9/8 of all amounts included under paragraph (1)(b) in computing the taxpayer’s income from the business for taxation years that ended before that time, and after February 27, 2000 and before October 18, 2000, all amounts included under paragraph (1)(b) in computing the taxpayer’s income from the business for taxation years that ended before the earlier of that time and February 28, 2000, and after the taxpayer’s adjustment time, all amounts each of which is the amount that would have been included under subparagraph (1)(a)(v) (as that subparagraph applied for taxation years that ended before February 28, 2000) in computing the taxpayer’s income from the business, if the amount determined for D in that subparagraph for the year were nil, for taxation years that ended before the earlier of that time and February 28, 2000, and after February 22, 1994, and all taxable capital gains included, because of the application of subparagraph (1)(a)(v) (as that subparagraph applied for taxation years that ended before February 28, 2000) to the taxpayer in respect of the business, in computing the taxpayer’s income for taxation years that began before February 23, 1994, C is 3/2 of the amount, if any, of the taxpayer’s cumulative eligible capital in respect of the business at the taxpayer’s adjustment time, D is the amount, if any, by which the total of all amounts deducted under paragraph 20(1)(b) in computing the taxpayer’s income from the business for taxation years ending before the taxpayer’s adjustment time exceeds the total of all amounts included under subsection 14(1) in computing the taxpayer’s income from the business for taxation years ending before the taxpayer’s adjustment time, D.1 is where the amount determined by B exceeds zero, 1/2 of the amount determined for Q in respect of the business E is the total of all amounts each of which is ¾ of the amount, if any, by which an amount that the taxpayer has or may become entitled to receive, after the taxpayer’s adjustment time and before that time, on account of capital in respect of the business carried on or formerly carried on by the taxpayer, other than an amount that is included in computing the taxpayer’s income, or deducted in computing, for the purposes of this Act, any balance of undeducted outlays, expenses or other amounts for the year or a preceding taxation year, reduces the cost or capital cost of a property or the amount of an outlay or expense, or is included in computing any gain or loss of the taxpayer from a disposition of a capital property exceeds all outlays and expenses that were not otherwise deductible in computing the taxpayer’s income and were made or incurred by the taxpayer for the purpose of obtaining the amount described by paragraph (a), and F is the amount determined by the formula(P + P.1 + Q) - R where P is the total of all amounts deducted under paragraph 20(1)(b) in computing the taxpayer’s income from the business for taxation years ending before that time and after the taxpayer’s adjustment time, P.1 is the total of all amounts each of which is an amount by which the cumulative eligible capital of the taxpayer in respect of the business is required to be reduced at or before that time because of subsection 80(7); Q is the amount, if any, by which the total of all amounts deducted under paragraph 20(1)(b) in computing the taxpayer’s income from the business for taxation years ending before the taxpayer’s adjustment time exceeds the total of all amounts included under subsection 14(1) in computing the taxpayer’s income for taxation years ending before the taxpayer’s adjustment time, and R is the total of all amounts each of which is an amount included, in computing the taxpayer’s income from the business for a taxation year that ended before that time and after the taxpayer’s adjustment time in the case of a taxation year that ends after February 27, 2000, under paragraph (1)(a), or in the case of a taxation year that ended before February 28, 2000, under subparagraph (1)(a)(iv), as that subparagraph applied in respect of that taxation year, or under paragraph (1)(b), as that paragraph applied in respect of that taxation year, to the extent that the amount so included is in respect of an amount included in the amount determined for P;