New laws and rules coming to Ontario next month

A few notable laws and regulations are coming to Ontario in February that will affect the province's taxpayers, trucking industry, and civil proceedings. 

Although multiple new laws and rules came into effect on Jan. 1, 2026, there are still some significant changes that you need to be aware of next month. 

These are the new laws and rules coming to Ontario in February 2026. 

Tax season 

In preparation for tax season, the Canada Revenue Agency (CRA) has sent out a reminder to confirm that you can sign into your CRA account before online filing officially begins on Feb. 23, 2026. 

Starting next month, the CRA will also require its account users to have a backup multi-factor authentication (MFA) option on file. When you sign in to your CRA account, you'll be prompted to add a backup MFA option before you're able to access your account. 

You'll be able to choose between a passcode grid or a third-party authenticator app, and phones will not be available as a backup MFA option, although you can still use MFA by phone as your primary option. 

If you want to save yourself some time ahead of tax season, you can add an MFA option to your account by signing in, selecting security settings on the welcome page, selecting multi-factor authentication, and following the instructions to either add a passcode grid or a third-party authenticator app as your backup option. 

"Having a backup MFA option on file will help prevent future account lockouts caused by lost or forgotten MFA information, reducing the need to call the CRA contact centres during the busiest season," the CRA notes in its reminder. 

Ahead of tax season, employers must also provide their employees or recipients with their T4 slips by the last day of February of the following calendar year to which the slips apply. 

Amendments to Ontario's Rules of Civil Procedure

Starting next month, Ontario is introducing changes to how and where civil proceedings can be commenced by amending the Rules of Civil Procedure under the Courts of Justice Act. 

The amendments will require plaintiffs to start a proceeding in a county with a rational connection to the case and will give judges broader authority to transfer cases between court locations. 

Certain sections will specifically come into force on Feb. 1, 2026. 

Toronto Budget

This month, the City of Toronto officially launched its 2026 Budget, which includes input from more than 11,000 residents who participated in consultations held in October. 

The Budget Committee was presented with an operating budget of $18.9 billion and a 2026-2035 capital budget and plan of $63.1 billion. Some of the Budget's highlights include opening all library branches seven days a week, increasing affordability programs such as the student nutrition program, freezing TTC fares for the third year in a row, and fixing aging infrastructure with investments in housing, transit, and water. 

City Council is set to consider the 2026 Budget at a special meeting on Tuesday, Feb. 10. 

Strengthening compliance in trucking sector

Back in December, the CRA noted that tax non-compliance in the trucking sector has allowed some "companies to avoid tax obligations, undercutting compliant competitors and denying workers the benefits and pensions they have earned." 

In response, the CRA is making several changes to improve compliance in the trucking industry, including lifting the moratorium on penalties for failing to report fees for services for the 2025 tax year and subsequent tax years.

Moving forward, businesses will now "be assessed penalties if they fail to report payments for services exceeding $500 in a calendar year that are made to a Canadian-controlled private corporation in the trucking industry."

Payments must be reported to the CRA in box 048 (fees for services) of the T4A slip by Feb. 28, 2026. Since this date falls on a Saturday, the CRA says an information return will be considered on time if the agency receives it or it is postmarked on or before March 2, 2026.