OTTAWA (Reuters) – Here are some of the key government measures and proposals outlined in the 2023-24 budget presented by 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% 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.

(Reporting by David Ljunggren, Divya Rajagopal; Editing by Denny Thomas)

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