Federal Government Defers Capital Gains Inclusion Rate Increase to 2026

The federal government will postpone the implementation of the proposed increase to the capital gains inclusion rate
Prorogation Purgatory: What Parliament’s Shutdown Means for Proposed Tax Changes

Any bill that hasn’t become law by the time of prorogation is effectively canceled, and would need to be reintroduced when Parliament resumes—unless the House votes to reinstate it.