Arm's-length capital

Property, or property substituted for the property, of a specified individual that is not:

• acquired by the individual as income from, or a taxable capital gain or profit from the disposition of, another property that is derived, directly or indirectly, from a related business in respect of the individual;
• borrowed by the specified individual under a loan or other indebtedness; or
• transferred to the specified individual from a person who was related to the specified individual (other than as a consequence of the death of a person).