It would simply mean telling people right away that whether they file their 2024 tax return in March or April of 2025, they can opt to declare before June 25, 2024 that they have decided to dispose of certain assets of their own accord. That would be particularly helpful for property owners who have a duplex or triplex. They could decide to dispose of some of their assets on paper, of their own accord, and claim that the capital gain had been realized before the actual sale of those assets. There is nothing mysterious about this proposal since the capital gains would be taxable in the tax return filed in March or April 2025, but at the rate of just 50%. That would give people a lot more flexibility. Not everyone could take advantage of it, but it would ease some of the stress and uncertainty among people who may not have been able to promptly consult professionals about these changes.
On June 18th, 2024. See this statement in context.