Income Tax Regulations — 1100
 in subsection (2) (other than for the purposes of paragraphs (c), (d) and (e) of the description of A.1 in subsection (2)) is to be replaced by the factor determined by the formula (A(B) + C(D))/(B + D) where A is the factor otherwise determined for A.1 in subsection (2) for 2029, B is the amount that would be determined for D.1 in subsection (2) if the only property that became available for use by the taxpayer in the taxation year were property that became available for use by the taxpayer in 2029, C is the factor otherwise determined for A.1 in subsection (2) for 2030, and D is the amount that would be determined for D.1 in subsection (2) if the only property that became available for use by the taxpayer in the taxation year were property that became available for use by the taxpayer in 2030; (b) for the purposes of paragraphs (c), (d) and (e) of the description of A.1 in subsection (2), if a taxation year begins in 2026 and ends in 2027, the factor determined for A.1 in subsection (2) is to be replaced by the factor determined by the formula (A(B) + C(D))/(B + D) where A is the factor otherwise determined for A.1 in subsection (2) for 2026, B is the amount that would be determined for D.1 in subsection (2) if the only property that became available for use by the taxpayer in the taxation year were property that became available for use by the taxpayer in 2026, C is the factor otherwise determined for A.1 in subsection (2) for 2027, and D is the amount that would be determined for D.1 in subsection (2) if the only property that became available for use by the taxpayer in the taxation year were property that became available for use by the taxpayer in 2027; and (c) if a taxation year begins in 2031 and ends in 2032, the factor determined for A.1 in subsection (2) is to be replaced by the factor determined by the formula (A(B) + C(D))/(B + D) where A is the factor otherwise determined for A.1 in subsection (2) for 2031, B is the amount that would be determined for D.1 in subsection (2) if the only property that became available for use by the taxpayer in the taxation year were property that became available for use by the taxpayer in 2031, C is the factor otherwise determined for A.1 in subsection (2) for 2032, and D is the amount that would be determined for D.1 in subsection (2) if the only property that became available for use by the taxpayer in the taxation year were property that became available for use by the taxpayer in 2032. Expenditures excluded from element D (2.02) For the purposes of subsection (2), in respect of property of a class in Schedule II that is accelerated investment incentive property of a taxpayer solely because of subparagraph 1104(4)(b)(i), (a) amounts incurred by any person or partnership in respect of the property are not to be included in determining the amount for D in subsection (2) in respect of the class (i) if the amounts are incurred before November 21, 2018, unless (A) the property was acquired after November 20, 2018 by a person or partnership from another person or partnership (referred to in this subparagraph as the “transferee” and the “transferor”, respectively), (B) the transferee was either (I) the taxpayer, or (II) a person or partnership that does not deal at arm’s length with the taxpayer, and (C) the transferor (I) dealt at arm’s length with the transferee, and (II) held the property as inventory, and (ii) if the amounts are incurred after November 20, 2018 and amounts are deemed to have been deducted under paragraph 20(1)(a) or subsection 20(16), in respect of those amounts incurred, under paragraph 1104(4.1)(b); and (b) any amount excluded from the amount determined for D in subsection (2) in respect of the class because of paragraph (a) is to be included in determining the amount for F in subsection (2) in respect of the class, unless no amount in respect of the property would be so included if the property were not accelerated investment incentive property of the taxpayer