OTTAWA - Here are some of the key government measures and proposals outlined in the 2023-24 budget presented by Canada's Finance Minister Chrystia Freeland on Tuesday:

• Boost the inclusion rate on capital gains realized annually above $250,000 by individuals and on all capital gains realized by corporations and trusts from one-half to two thirds
• Deliver a C$15 billion top-up to the Apartment Construction Loan Program to build a minimum of 30,000 new apartments
• Launch a new C$6 billion Canada Housing Infrastructure Fund to accelerate the construction and upgrading of critical housing infrastructure
• Launch a new C$1.5 billion Canada Rental Protection Fund to protect affordable housing and create thousands of new affordable apartments
• Top-up the Housing Accelerator Fund with an additional C$400 million, so more municipalities can cut red tape, fast-track home construction, and invest in affordable housing.
• Allow 30-year mortgage amortizations for first-time home buyers purchasing newly built homes, effective August 1, 2024
• Spend C$500 million to support rental housing with low-cost financing through the Apartment Construction Loan Program
• Offer up to C$5 billion in loan guarantees to unlock access to capital for Indigenous communities, allowing them to invest in oil and gas projects
• A C$2.4 billion package of measures to boost artificial intelligence. This includes C$2 billion to build and provide access to computing capabilities and technological infrastructure for researchers, start-ups, and scale-ups
• A new National School Food Program, with an investment of C$1 billion over five years
• A new Child Care Expansion Loan Program, with C$1 billion in low-cost loans
• A new 10 percent Electric Vehicle Supply Chain investment tax credit on the cost of buildings used in electric vehicle assembly, electric vehicle battery production and cathode active material production.