Property acquired after November 20, 2018, that becomes ready for use before 2028, other than property that:

• was used for any purpose before being acquired by the trust;
• was acquired further to a rollover;
• has already been the property of the trust or was previously acquired by the trust; or
• was the property of a person or a partnership (or was acquired by a person or a partnership) with whom the trust was not dealing at arm's length when the person or the partnership owned the property (or when the person or the partnership acquired the property).