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    <description>Consequential amendments substitute higher monetary limits in the Explanation to the proviso of several Income tax Act provisions, replacing the prior monetary floor with an increased amount to alter the threshold for eligibility for specified capital gains and asset transfer reliefs, with effect from the stated commencement of the fiscal period.</description>
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      <description>Consequential amendments substitute higher monetary limits in the Explanation to the proviso of several Income tax Act provisions, replacing the prior monetary floor with an increased amount to alter the threshold for eligibility for specified capital gains and asset transfer reliefs, with effect from the stated commencement of the fiscal period.</description>
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