On April $16,2024,$ Finance Minister Chrystia Freeland introduced Canada's $2024$ budget, titled 'Budget $2024$: Fairness for Every Generation.$\text{'}$ From the official Government of Canada website, explore the diverse topics addressed in the federal budget for $2024$ and choose a subject of personal interest. In a Word document, analyze the following points regarding your chosen topic:

$(1)$ Identify the existing rule and specify any changes relevant to the selected topic.

$(2)$ Determine the effective date of the rule change.

$(3)$ Specify which tax entities will be affected by this change.

$(4)$ Express your opinion on whether you support or disagree with this change, providing reasons for your stance. You should also include an explanation of the advantages$/$disadvantages of this change.