The business papers, including our Siamese twin the Financial Post, have been busy this week explaining how the prorogation of Parliament affects the hike in the capital gains tax inclusion rate that was announced by then-finance minister Chrystia Freeland (ah, remember when?) in the spring. The guillotining of the legislative session has created a problem for the Canada Revenue Agency (CRA), because the rate change has not yet actually been made law by Parliament or given royal assent. The House of Commons passed a ways and means motion endorsing the change, but there has been no bill, and no tax filer can be forced to pay up at the new rate until a bill goes through — which is now quite likely never to happen.