My financial advisor told me that the CRA should never have updated their systems with the proposed Capital Gains changes. They should only update their systems AFTER the bill has received Royal Assent. Since the Liberal government decided to delay the change until 2026, CRAs systems were no longer correct. But with Parliament being prologued and the uncertainty of when the next election would be, I suspect the CRA postponed updating their systems in case Poilevre get elected and totally axes the proposed Capital Gains proposal rather than just delaying it.
