The area of a parcel which is covered by a building excluding:
(a) portions of the building located entirely below grade;
(b) portions of the building greater than 2.4 metres above grade and with a depth less than 1.0 metres, measured from the wall directly below;
(c) portions of eaves, roofs, pergolas and other similar elements with a depth less than 1.0 metres, measured from the wall directly below;
(d) patios, and any covered or enclosed area located below; and
(e) decks, landings, uncovered stairs, and any external areas located below