Certainly.
The measure you're referring to is an extension of section 120.4 of the act, or what's commonly know as the kiddie tax. It is a tax to get at situations where individuals, rather than receiving income themselves, channel it to be received by a minor child, who would most likely be taxed at a lower rate.
The kiddie tax was originally aimed at income from trust distributions and dividends. But as often happens, planning has arisen to try to get around the kiddie tax as designed and use capital gains and the sale of shares to non-arm's-length parties.
So section 120.4 is just being amended to stay within the basic policy parameter that informed it in the first place, and to ensure that certain capital gains, rather than being taxed as capital gains in the hands of a child, are instead taxed at an appropriate rate in the hands of the parent.