Capital gains tax changes not included in Freeland’s motion to introduce budget bill

For those looking for a bit of light afternoon reading, the full text of the Ways and Means motion [is available here](https://fin.canada.ca/drleg-apl/2024/nwmm-amvm-0424-eng.html).

It’s not surprising to see measures like this get standalone pieces of legislation; after all, not everything in the Budget document ends up in the Implementation Act. Last year, some provisions of the spring Budget ended up being rolled into the Fall Economic Statement’s Implementation Act – which, by the way, [still hasn’t reached Report Stage and Third Reading](https://www.parl.ca/legisinfo/en/bill/44-1/c-59) in the _House_ yet.