I don't know why that possibility was excluded. I still believe in it though and can cite by way of argument that, for the 1994 tax year, the Canadian government did offer that choice at that time. Since it was eliminating another measure, it allowed people to dispose of certain assets on paper, up until February 22, 1994, with a view to their spring 1995 tax return.
On June 18th, 2024. See this statement in context.