I agree with you that it's troubling that we don't have the measure. An increase in the tax on cigarettes announced in the budget came into force a few hours later.
Several details regarding capital gains could affect the decisions of many corporations and individuals whether to retain or sell assets. I don't think it will be a major issue if the measure is implemented as it was announced. However, there could be a problem if technical details tend to alter what was announced and to impact the decisions of certain actors. We won't know until we see in the text of the bill.