6 Ontario rules & deadlines you need to know

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6 Ontario rules & deadlines you must know
6 Ontario rules & deadlines you must know

6 Ontario rules & deadlines you must know — February 2026

Quick overview — TL;DR

February 2026 brings rules and deadlines that affect courts, employers, tax filers and public services across Ontario. The most urgent items: new Rules of Civil Procedure form references take effect Feb 1, NETFILE/ReFILE reopens Feb 23, and CRA requires a backup MFA option starting in February. Trucking businesses should report 2025 “fees for services” on T4A box 048 by the end of February (due on Mar 2, 2026 because Feb 28 falls on a Saturday). (Ontario)

1) Court procedure forms: new rules take effect Feb 1, 2026

Ontario updated the Rules of Civil Procedure — including clearer references to specific motion and appeal forms (for example, confirming Form 37A for notices of motion). If you file motions or appeals in the Superior Court or Court of Appeal, using old or incorrect forms can lead to rejections or delays. Law firms, self-represented litigants and administrative staff should check and refresh templates now. (Ontario)

Action checklist

  • Confirm forms for any motion or appeal filed after Feb 1.
  • Replace old PDFs or templates stored on devices or shared drives.
  • If self-representing, use the official forms from Ontario Court Forms. (ontariocourtforms.on.ca)

2) Child, Youth & Family Services regulation — planning window in February

A regulation amending O. Reg. 155/18 under the Child, Youth and Family Services Act is scheduled to be published in the Ontario Gazette in February. Although the amendment’s in-force date is the later of July 1, 2026 or the day it’s filed, February is the key planning month for children’s-aid societies, licensed care providers and compliance teams to start updating policies and training. (Immigration News Canada)

Action checklist

  • Pull the filed regulation text as soon as it’s published.
  • Schedule internal policy reviews and staff training to complete before July 1, 2026.
  • Update audit and documentation workflows that reference O. Reg. 155/18.

3) Trucking sector: T4A “fees for services” reporting & penalties returned

The CRA has ended the long moratorium on penalties for failing to report fees-for-service on T4A slips for the trucking industry (applying to the 2025 tax year). If a business in the trucking sector paid $500+ in a calendar year to a Canadian-controlled private corporation, those amounts must be reported in box 048 on the T4A. The CRA’s filing guidance points to a reporting deadline tied to Feb 28, 2026 (treated as on-time if filed/postmarked by Mar 2, 2026). Non-compliance risks penalties and potential downstream payroll adjustments. (Canada)

Who needs to act

  • Carriers, brokers, dispatchers and any business whose primary income (>50%) is from trucking.
  • Payroll and finance teams: run a 2025 payment review and confirm T4A box 048 entries.
  • Use your service bureau or tax preparer’s confirmation that filings will be submitted on time.

4) Toronto’s 2026 budget: council considers final vote (Feb 10, 2026)

The City of Toronto moves from consultation to formal Council consideration in February. City Council’s special meeting (scheduled Feb 10, 2026) may confirm changes that affect municipal fees, service levels and program funding. Residents and businesses in Toronto should watch for any fee or service changes announced after the vote. (City of Toronto)

Action checklist

  • If you or clients rely on city services, watch Feb 10 for changes to fees or program timelines.
  • For nonprofits and service providers, track funding or eligibility shifts that may affect program delivery.

5) NETFILE / ReFILE online filing reopens — Feb 23, 2026

The CRA reopens NETFILE and related electronic filing services on Feb 23, 2026 (6:00 a.m. ET), letting taxpayers submit 2025 personal income tax and benefit returns online. Early filers should confirm they have all slips (T4, T4A, RRSP receipts, etc.) before sending returns to avoid later amendments. (Canada)

Action checklist

  • Gather all tax slips before Feb 23 to avoid amendments.
  • If using a tax preparer, confirm their e-filing service windows.
  • If you anticipate missing slips, consider waiting to file until everything is available.

6) CRA accounts: backup MFA becomes mandatory in February

To reduce account lockouts during tax season, the CRA requires a backup multi-factor authentication (MFA) option (for example a passcode grid or third-party authenticator) beginning in February 2026. Telephone will not be accepted as a backup option — add the backup now to avoid access issues when filing. (Canada)

Action checklist

  • Sign in to your CRA account early in February and add a backup MFA option.
  • Employer/account administrators: advise staff and clients to update MFA settings now.

January 2026 recap — other changes already in force

  • Expanded carbon monoxide alarm rules under the Ontario Fire Code (effective Jan 1, 2026).
  • Full transition of Ontario’s Blue Box recycling program to producer responsibility (Jan 1, 2026).
  • New public job posting and AI-disclosure requirements in certain public hiring (Jan 1, 2026).
  • Updated impaired-driving penalties and look-back rules began Jan 1, 2026. (Immigration News Canada)

Short FAQ (AEO-friendly)

Q: When do the new court form rules apply?
A: February 1, 2026 — double-check motion and appellate forms (e.g., Form 37A). (Ontario)

Q: When can I file my 2025 taxes online?
A: NETFILE/ReFILE reopens on Feb 23, 2026 (6:00 a.m. ET). (Canada)

Q: Will CRA require a backup MFA?
A: Yes — starting in February 2026 the CRA requires a backup MFA option on file. (Canada)

Q: What is the trucking industry T4A change?
A: The CRA lifted its moratorium — T4A box 048 reporting for 2025 must be done, with filing deadlines around Feb 28 / Mar 2, 2026. (Canada)

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Ready-made CTA for GFK Immigration Inc. (use at end of post)

Need help understanding how Ontario’s February 2026 changes affect your business or immigration case? GFK Immigration Inc. offers tailored compliance and document-preparation support for newcomers, employers and legal applicants in Ontario. Contact us to book a consultation. (Include phone, booking link and local Toronto office address as appropriate.)

Sources & further reading

  • Ontario regulation updates — Rules of Civil Procedure (Reg. 194 / O. Reg. 3/26). (Ontario)
  • Canada Revenue Agency — NETFILE / ReFILE reopening and tax-filing guidance. (Canada)
  • CRA guidance on mandatory backup MFA for CRA accounts. (Canada)
  • CRA: Compliance and reporting requirements for the trucking industry (T4A box 048). (Canada)
  • City of Toronto — 2026 Budget launch and special meeting information. (City of Toronto)

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