6 New Ontario Laws And Rules Coming In February 2026

Last Updated On 31 January 2026, 4:15 PM EST (Toronto Time)

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While February 2026 may not be a significant month for legislation affecting daily life across Ontario, it does introduce a clear and effective change to court rules on February 1.

Furthermore, there are several February-dated compliance deadlines and government process milestones that will affect many people in Ontario.

This article explains what is new in February 2026 first, then ends with a short recap of major Ontario changes that already took effect in January 2026.

New Court Procedure rules

Ontario’s civil litigation system moves onto updated procedure requirements effective February 1, 2026 through amendments to the Rules of Civil Procedure under Reg. 194.

What changes in plain English:

Motion documents become more standardized around the correct prescribed forms, including clarifying that the notice of motion must be in Form 37A.
Appellate motion and appeal forms are updated and more explicitly referenced inside the rules, which matters for filings in the Court of Appeal and Divisional Court.
The practical risk is administrative: if you use the wrong form after February 1, you can trigger filing rejection, service problems, or avoidable delays, especially when timelines are tight.

Who should care most in February:

Anyone starting (or already in) civil litigation in the Ontario Superior Court system
Anyone appealing a decision (or responding to an appeal)
Paralegals, clerks, and law firms that rely on saved templates or older form packages

Quick February checklist:

If you have a motion or appeal filing in early February, confirm your forms match the updated rule references before you serve or file.
If you are self-represented, avoid using old PDFs stored on your device and verify the current forms list before you file.

Child services regulation update coming in February

Ontario has a regulation amending Ontario Regulation 155/18 (General Matters) under the Child, Youth and Family Services Act, 2017 that is scheduled to appear in the Ontario Gazette in February 2026.

However, the regulation’s coming-into-force clause sets the effective date as the later of July 1, 2026 and the day it is filed, meaning it takes effect no earlier than July 1, 2026.

Why this matters in February even with a later in-force date

Organizations in the child welfare and licensed out-of-home care space typically need lead time to update internal policies, training materials, and audit checklists to match amended regulatory requirements.

February becomes the planning and implementation runway.

Who should care most

Children’s aid societies and licensed out-of-home care operators
Compliance teams and legal counsel in the child and youth services sector
Organizations that build screening, reporting, and governance workflows around O. Reg. 155/18 requirements

Practical February checklist

Pull the filed regulation text and identify which internal policies and training modules rely on O. Reg. 155/18 language.
Set a formal internal review date in February so changes are implemented well before the in-force date arrives.

Trucking sector compliance penalties return

The Canada Revenue Agency says it has lifted the moratorium on penalties for failing to report fees for services for the 2025 tax year and subsequent tax years in the trucking industry.

Businesses in this sector can be assessed penalties if they fail to report payments for services exceeding $500 in a calendar year made to a Canadian-controlled private corporation in the trucking industry.

What businesses must do

Report applicable payments in box 048 (fees for services) on the T4A slip.
Meet the filing deadline: February 28, 2026 is the date stated for the T4A reporting in the CRA notice, and because it falls on a Saturday, returns are considered on time if received or postmarked on or before March 2, 2026.

Who this affects most in Ontario

Carriers, dispatch operators, and trucking-adjacent businesses with incorporated service providers
Payroll and bookkeeping teams that handle year-end slips
Businesses whose contractor structures depend on incorporated trucking service providers

February checklist for trucking businesses

Confirm whether your operations meet the CRA’s stated test for being in the trucking industry (more than 50% of primary income from trucking activities).
Run a 2025 payment review to identify service-fee payments that cross the $500 threshold and ensure box 048 is populated correctly on each T4A.
If you use a service bureau, verify they will file by March 2, 2026 and that your underlying data supports the slips.

Toronto’s 2026 Budget

In February, the City of Toronto 2026 Budget process moves from consultation and committee work to formal Council consideration.

The city’s budget launch materials state that City Council is scheduled to consider the 2026 Budget at a special meeting on Tuesday, February 10, 2026.

Why this matters

Municipal budgets can change fees, funding rules, program eligibility, enforcement resourcing, and service levels that residents experience immediately across the year.
The city’s staff-prepared figures cited at launch include an operating budget of $18.9 billion and a 2026–2035 capital budget and plan of $63.1 billion.

What to watch around February 10

Any confirmed changes to service delivery timelines and program expansion commitments mentioned in the budget highlights
Any fee, rate, or levy decisions connected to city services that may affect household costs in 2026

Online tax filing opens in February

For Canadians and Ontario residents filing personal taxes, online filing for 2025 returns officially begins on February 24, 2026.

The CRA states that NETFILE, ReFILE, and related web services reopen on Monday, February 23, 2026 at 6:00 a.m. Eastern Time.

What this changes in February

February 23 is when early filers can start submitting 2025 income tax and benefit returns online, which then triggers the rest of the tax season timeline.

Smart February filing habits

Do not rush a February 23 filing if you are still waiting on key slips. Early filing is useful, but missing slips often means later amendments.
If you file through a professional preparer, note that professional electronic services also reopen on February 23, 2026 (with different times for some preparer services).

CRA account MFA becomes mandatory

Starting in February 2026, CRA account users will be required to have a backup multi-factor authentication option on file, such as a passcode grid or a third-party authenticator app.

This requirement is stated directly in CRA’s MFA guidance, and it is designed to reduce lockouts during tax season.

What Ontarians will experience

When you sign in after the change takes effect, you may be prompted to add a backup option before you can access your account.
Backup options highlighted by the CRA include passcode grid and third-party authenticator app.

February checklist: Sign in early in February and add a backup MFA option before you are in a time crunch close to filing.

End-of-February t4 slip timing

Many people think “end of February” automatically means tax slips must already be issued.

In 2026, the key date to watch is the actual employer filing due date for 2025 T4s.

The CRA’s employer guidance states that for most people, the 2025 T4 filing due date is March 2, 2026, and employers must give employees their T4 slips and file the T4 return on or before that due date.

What this means in practice

Employees who plan to file right when online filing opens on February 23 may still be waiting on one or more slips depending on the employer’s payroll timeline.
Employers should treat late February as the final operational window to fix payroll data errors so slips can be issued and filed by March 2.

Summary of Changes Introduced In January 2026

After the February-only items above, here is a short recap of notable Ontario-wide changes that were already implemented January 1, 2026 and are now in the “enforcement and habit” phase.

Ontario Fire Code carbon monoxide alarm requirements expanded effective January 1, 2026, including alarms on every storey in applicable homes.
Ontario’s Blue Box program completed its transition to full producer responsibility as of January 1, 2026, with municipalities no longer responsible for operating or funding the program.
New Ontario public job posting requirements took effect January 1, 2026 for certain employers, including compensation disclosure and disclosure of AI use in screening, plus notice and recordkeeping obligations.
Ontario impaired driving penalties include changes stated as taking effect starting January 1, 2026, including updated penalties and look-back logic referenced in provincial guidance.

February 2026 is a calendar month where “paper rules” become real consequences.

Court forms and filing procedures change on February 1, tax compliance deadlines tighten near the end of the month, online filing opens on February 23, and CRA account access rules harden across February with mandatory backup MFA.

Frequently asked questions (FAQs)

What is the new Ontario rule change with a February 1, 2026 effective date?

The February 1, 2026 update to Ontario’s Rules of Civil Procedure is the clearest province-wide “effective this month” change, with motion-related form standardization such as confirming Form 37A for a notice of motion.

When do online tax filing services open in 2026?

As per CRA, NETFILE and ReFILE services opens on Monday, February 23, 2026 at 6:00 a.m. Eastern Time.

What changes with CRA login security in February 2026?

The CRA states that starting in February 2026, CRA account users must have a backup MFA option on file, such as a passcode grid or third-party authenticator app.

When does Toronto City Council vote on the 2026 budget?

Toronto’s budget release says City Council is scheduled to consider the 2026 Budget at a special meeting on Tuesday, February 10, 2026.

When are 2025 T4 slips actually due?

The CRA’s employer guide says the 2025 T4 filing due date is March 2, 2026 for most people, and employers must provide slips and file by that date.

What is the trucking-sector-related CRA deadline people keep talking about in February?

The CRA states payments must be reported in box 048 on the T4A by February 28, 2026, and because that date falls on a Saturday, returns are considered on time if received or postmarked on or before March 2, 2026.

Kamal Deep Singh, RCIC

Kamal Deep Singh, RCIC (Regulated Canadian Immigration Consultant) licensed by CICC (formerly known as ICCRC) with member number R708618. He brings extensive knowledge of immigration law and new changes to rapidly evolving IRCC.