Canada's Department of Finance has announced the tabling of a Notice of Ways and Means Motion in Parliament on 10 June 2024 to implement the capital gains inclusion rate changes announced as part of Budget 2024. As previously reported, this includes increasing the capital gains inclusion rate from one-half to two-thirds for corporations and trusts, and from one-half to two-thirds on the portion of capital gains realized in a year that exceed CAD 250,000 for individuals, for capital gains r…