It is said that preferential treatment should occasionally be given to capital gains, since a portion of inflation is part of the sale price. That's true. It is less true, however, if the sale is only made after one or two years. However, it will definitely occur if the holding time is significant.
The advantage is that the capital gain is taxed only on disposition. Wage earners are taxed on their pay every two weeks, whereas the person making a capital gain can wait, or even plan, for example, by spreading it out over two years. So the inflation portion can be offset by the fact that the gain is carried forward over time.
That said, measures such as those that apply to principal residences could have been included, meaning that, if they are sold within the first 12 months, the proceeds of the sale do not benefit from the capital gains exemption on the sale of a principal residence. That way, it could have been established that the inclusion rate remains full on dispositions made in the first 12 months. It's not in the bill, and I don't want to add confusion, but it could have been done. This is the kind of measure that may exist in other jurisdictions.