Key takeaways
- The 2027 EI premium is $1.64 per $100 of insurable earnings, up from $1.63, and maximum insurable earnings rise to $70,800, so the most a worker pays in a year goes up $38.05 to $1,161.12.
- Buyers who sign for a new freehold home on or after January 1, 2027 get 10 days to cancel without penalty under section 53.2 of the New Home Construction Licensing Act, 2017. Homes in a vacant land condominium or on a common elements parcel, and construction contracts, are excluded.
- For a new freehold home signed on or after January 1, 2027 (homes on a common elements parcel included), notify Tarion within 45 days of signing to lock in its full deposit coverage: the greater of $60,000 and 10 per cent of the price, capped at $100,000. Otherwise the claim is paid the following year from a special fund of $15,000,000 a year, cut pro rata if that year's claims exceed it.
- From January 1, 2027 Ontario drivers must also slow down, and move over where safe, for a stopped work-related vehicle flashing amber lights. A first offence carries a fine of $400 to $2,000.
- Toronto's 2027 interim tax bill will be 50 per cent of each property's 2026 taxes, due March 1, April 1 and May 3, 2027 on the regular schedule. Its final 2027 rates are among 6 figures not set yet, with federal tax brackets, CPP ceilings, Toronto's water and waste rates and new court fees.
On January 1, 2027, 12 changes with a fixed start date reach the money or legal duties of people living in the GTA. For most households, four stand out. The EI premium rises to $1.64 per $100 of pay, and buyers of new freehold homes get 10 days to cancel. Drivers must slow down for work vehicles flashing amber lights. Toronto's first tax bill of the year is set at half of 2026's. Each item below names the law or decision behind it. Six other 2027 figures, from tax brackets to Toronto's water rates, aren't set yet, and the last table says who sets each one and when.
Every January 1, 2027 change in one table
In every row, a law, regulation or official decision fixes January 1, 2027, and the change reaches a household's money or legal duties.
| Change | What changes | Who it affects | Instrument | Status on September 28, 2026 |
|---|---|---|---|---|
| EI premium | $1.64 per $100 of insurable earnings, up from $1.63; ceiling $70,800 | Employees and employers | Canada Employment Insurance Commission decision | Set |
| RRSP dollar limit | $35,390 for 2027, up from $33,810 | RRSP savers at the top of the limit | Canada Revenue Agency limits table | Set |
| Foreign buyer ban | The federal ban on most non-Canadians buying residential property is repealed | Non-Canadian buyers and the people selling to them | Budget Implementation Act, 2022, No. 1, s. 236, timed by the 2024 Act, s. 149 | Enacted; repeal takes effect January 1, 2027 unless Parliament moves it |
| New freehold homes | 10 days to cancel a purchase agreement | Buyers signing on or after January 1, 2027 (not vacant land condo, common elements parcels or construction contracts) | New Home Construction Licensing Act, 2017, s. 53.2 | Enacted, in force January 1, 2027 |
| Tarion deposit protection | Full deposit coverage guaranteed only if you notify Tarion within 45 days of signing | Buyers signing for a new freehold home on or after January 1, 2027 | Regulation 892, ss. 2.1, 4.9, 6.1 and 8 (as amended by O. Reg. 95/26) | In force; date already moved twice by regulation |
| Move over | Slow down and move over for stopped work-related vehicles with amber lights | Every driver | Highway Traffic Act, s. 159 | Enacted, in force January 1, 2027 |
| Privacy breaches | Cities, school boards, transit and police boards must tell you about a serious breach | Anyone whose data a local public body holds | Municipal Freedom of Information and Protection of Privacy Act, s. 30.1 | Enacted, in force January 1, 2027 |
| Small business dividends | Ontario dividend tax credit rate cut from 2.9863 to 1.9863 per cent | Owners paid non-eligible dividends | Taxation Act, 2007, s. 19.1 | Enacted, for tax years ending after December 31, 2026 |
| Court fees | Small Claims, Superior Court and Family Court fees rise with inflation | Anyone filing in those courts | O. Reg. 332/16, 293/92, 417/95 | Formula set, new amounts not published; Small Claims and Superior Court start date deferred three times by regulation |
| Heritage listings | Properties listed as of December 31, 2022 drop off municipal registers unless a designation notice is issued | Owners of listed, non-designated properties | Ontario Heritage Act, s. 27(16) | Enacted, date can be pushed later by regulation |
| Rent guideline | 1.9 per cent cap on most increases taking effect in 2027 | Most tenants | Ministry of Municipal Affairs and Housing | Set |
| Toronto interim tax bill | 50 per cent of each property's 2026 taxes | Toronto property owners | Toronto Council decision EX33.10 | Approved; by-law due November 18 and 19, 2026 |
Your paycheque and savings
EI premiums tick up a cent
The Canada Employment Insurance Commission set the 2027 rate at $1.64 per $100 of insurable earnings for employees and $2.30 for employers. It takes effect January 1, 2027. The 2026 rate is 1.63 per cent. Maximum insurable earnings (the most pay that EI premiums are charged on) rise to $70,800 from $68,900.
What it means: a worker earning $70,800 or more pays the maximum, $70,800 × 1.64% = $1,161.12. That's $38.05 more than 2026's maximum of $1,123.07. On a $50,000 salary the change is small: $50,000 × 1.64% = $820, against $50,000 × 1.63% = $815 this year.
The RRSP ceiling rises
The Canada Revenue Agency's limits table puts the 2027 RRSP dollar limit at $35,390, up from $33,810 for 2026. That's a ceiling for everyone, so your own room can be lower.
Small business owners pay more tax on some dividends
Ontario's 2026 Budget cut the dividend tax credit rate on "small business (non-eligible)" dividends from 2.9863 per cent to 1.9863 per cent, effective January 1, 2027. The change is now law in section 19.1 of the Taxation Act, 2007, for tax years ending after December 31, 2026. A smaller credit means more Ontario tax on the same dividend.
| Item | Low | High | Unit |
|---|---|---|---|
| Maximum EI premium, employee, 2027 | $1,161.12 | $1,161.12 | per year |
| Maximum EI premium, employee, 2026 (for comparison) | $1,123.07 | $1,123.07 | per year |
| Maximum insurable earnings, 2027 | $70,800 | $70,800 | per year |
| Maximum EI premium, employer, 2027 | $1,625.57 | $1,625.57 | per employee per year |
| RRSP dollar limit, 2027 | $35,390 | $35,390 | per year |
| RRSP dollar limit, 2026 (for comparison) | $33,810 | $33,810 | per year |
Buying a home
10 days to back out of a new freehold home
From January 1, 2027, buyers of a new freehold home (a new house bought with its land, not a condo unit) get a cooling-off period. It's in section 53.2 of the New Home Construction Licensing Act, 2017. You can cancel by written notice that the seller receives within 10 days after the latest of three dates. Those are the day you get the prescribed information and the day any prescribed requirements are met. The third is the day you get a copy of the agreement signed by both sides. The seller must then promptly refund all the money you paid toward the price, with interest at a rate the regulations set, without penalty or charge.
Three limits matter. O. Reg. 290/26 switches the right off for agreements signed before January 1, 2027. It also excludes homes in a vacant land condominium and homes on a parcel tied to a common elements condominium. Construction contracts are out too (a deal with a builder to put a new home on land you already own). Buyers of new condos from a developer already had a 10-day right under section 73 of the Condominium Act, 1998.
If you're shopping for a new house this fall, the date you sign decides whether you get the 10 days.
Tell Tarion within 45 days to guarantee full deposit protection
Tarion (the corporation that runs Ontario's new home warranty) has required buyers who sign for a new freehold home on or after April 1, 2026 to report the purchase. For agreements signed on or after January 1, 2027, that step decides whether your deposit coverage is guaranteed. Under section 2.1 of Regulation 892, you notify Tarion within 45 days of signing, through its online portal or in writing.
Do that, and section 6.1 sets your maximum at the greater of $60,000 and 10 per cent of the sale price, up to $100,000. On a $900,000 house, $900,000 × 10% = $90,000, so that's the cap. Skip the notice, and section 4.9 pays your claim from a special fund of $15,000,000 a year. If that year's claims top the fund, every payout shrinks in proportion. If they don't, you're paid up to the same maximum. Section 8 adds that nothing comes from that fund until the calendar year after your claim. These rules cover only freehold homes, not condo units or homes built on your own land.
The date has already moved twice. O. Reg. 388/25 pushed it from January 1 to April 1, 2026. O. Reg. 95/26, filed March 31, 2026, moved the coverage rules to January 1, 2027. Tarion's Q&A says the same.
The federal ban on foreign buyers is set to end
The federal Act that bars most non-Canadians from buying residential property is repealed on January 1, 2027. The repeal sits in section 236 of the Budget Implementation Act, 2022, No. 1. Section 149 of the 2024 budget Act moved it to the fourth anniversary of the ban's January 1, 2023 start. The consolidated Act, current to September 21, 2026, still lists the repeal among amendments not yet in force. We found no later law moving the date, but Parliament could still change it before January 1.
What doesn't change: Ontario's Non-Resident Speculation Tax is provincial law, and its rate is 25%. In Toronto, foreign buyers of certain residential properties also pay the City's Municipal Non-Resident Speculation Tax, 10 per cent of the price, in effect since January 1, 2025.
Listed heritage homes can drop off the register
Some GTA houses are "listed" on a municipal heritage register without being designated (formally protected). Under section 27(16) of the Ontario Heritage Act, a property listed as of December 31, 2022 must be removed unless council issues a notice of intention to designate by January 1, 2027. That date holds "or such later date as may be prescribed", so the Province can still push it back. The Province's decision notice says a property removed this way can't be listed again until January 1, 2032.
Why it matters: Toronto's heritage register page says the owner of a listed property must give council at least 60 days' notice before demolishing. If your house comes off the list, that notice duty ends with it. If council issues a designation notice instead, the house stays on the register.
On the road: move over for work vehicles
Today, section 159 of the Highway Traffic Act makes you slow down for a stopped emergency vehicle or tow truck with flashing lights. On a road with two or more lanes your way, if you're in its lane or the next one, you must also change lanes when it's safe. From January 1, 2027 the list adds a third vehicle: a stopped "work-related vehicle" with flashing amber lights. The Act lets the Province define that term by regulation. As of September 28, 2026, no regulation on e-Laws used it, so exactly which vehicles count isn't settled.
The fines stay where they are. A first offence costs $400 to $2,000. A repeat within five years costs $1,000 to $4,000, up to six months in jail, or both. A court can also suspend your licence for up to two years. One exception: the duty doesn't apply to a work vehicle stopped in a designated construction zone while a construction-zone speed limit is in effect.
Your privacy at City Hall
From January 1, 2027, new section 30.1 of the Municipal Freedom of Information and Protection of Privacy Act requires local public bodies to report privacy breaches. The list includes your city, school board, transit commission, police service board, public library and board of health. Say your personal information is stolen, lost, or used or shared without authority, with a real risk of significant harm. The body must report it to the Information and Privacy Commissioner, and it must tell you.
That notice has to say you can complain to the Commissioner. You'll have one year to do it, in writing, from when you learned of the breach (or should have). The same 2026 budget bill (Bill 97, per the Commissioner's office) also requires a written privacy impact assessment before a body collects personal information, unless the regulations say otherwise.
Courts: fees rise by formula
Section 4 of O. Reg. 332/16 raises Small Claims Court fees on January 1, 2027, and every third January 1 after. The Superior Court fee rules (O. Reg. 293/92) and Family Court fee rules (O. Reg. 417/95) follow the same formula. Each fee grows by the change in Ontario's Consumer Price Index between the year two years earlier (2025) and the year five years earlier (2022). It's then rounded to the nearest dollar. A fee isn't raised if the responsible minister first finds it would exceed full cost recovery and posts a notice on a Government of Ontario website. The Small Claims and Superior Court start date has moved three times. For Small Claims fees the formula was first due on January 1, 2020: O. Reg. 41/19 pushed it to 2023, O. Reg. 547/22 to 2026, and O. Reg. 394/25, filed December 19, 2025, to 2027. So the Province could move it again.
We ran the formula on Statistics Canada's figures: (165.6 − 152.9) ÷ 152.9 = 8.3 per cent. On that math, the $108 fee to file a claim becomes $108 × 165.6 ÷ 152.9 = $116.97, rounded to $117. The Ministry hasn't posted a new schedule. Its civil court fees page, updated April 9, 2026, shows no 2027 amounts. The financial thresholds for a fee waiver under O. Reg. 2/05 adjust the same day.
| Item | Low | High | Unit |
|---|---|---|---|
| Filing a claim, infrequent claimant | $108 | $108 | per claim |
| Filing a claim, frequent claimant | $228 | $228 | per claim |
| Filing a defence | $77 | $77 | per defence |
| Fixing a trial date, infrequent claimant | $308 | $308 | per trial date |
| Default judgment request, infrequent claimant | $94 | $94 | per request |
Renters: the 1.9 per cent guideline
The rent increase guideline for 2027 is 1.9%, according to the Ministry's rent increase page. The guideline that applies is the one for the year the increase takes effect. So a raise dated on or after January 1, 2027 is capped at 1.9% for most tenants, down from 2.1% in 2026. On a $1,000 rent that's $19.00, for $1,019.00 a month.
Toronto: the January tax bill
Toronto Council approved the 2027 interim levy on July 29 and 30, 2026. The City's report sets it at 50 per cent of each property's total 2026 taxes, the most the City of Toronto Act allows. The by-law goes to the new council's first meeting on November 18 and 19, 2026, and takes effect January 1, 2027.
Due dates depend on your plan. On the regular schedule or the six-instalment plan, pay by March 1, April 1 and May 3, 2027. The two-payment plan is due March 1. The 11-instalment plan runs February 16, March 15, April 15, May 17 and June 15. Take the City's own 2026 example: a home assessed at $692,140 comes to an estimated $5,311 in taxes. Its interim total would be about $5,311 × 50% = $2,655.50. The final bill, with 2027's real rates, comes after the budget.
Still to be set: what to watch for
None of these has a 2027 figure yet, and we haven't guessed any.
| Figure | Who sets or publishes it | When it usually comes | Where it stands |
|---|---|---|---|
| Federal tax brackets and credit amounts | Canada Revenue Agency | Not before October 19, 2026, when Statistics Canada publishes September's inflation | Latest published year is 2026, indexed 2.0% |
| CPP earnings ceilings and maximum contributions | Canada Revenue Agency | Autumn: the 2025 figures came out November 1, 2024 | 2027 ceilings blank; rates of 5.95% and 4% with no change announced |
| Toronto water and solid waste rates | Toronto City Council | December: 2026's 3.75 per cent interim increase was approved December 16, 2025 | Not set |
| Toronto user fees, building permits included | City's Chief Financial Officer and Treasurer | "Annually, effective January 1" under Municipal Code Chapter 441 | Not published |
| Ontario court fees | Ministry of the Attorney General | January 1, 2027, by formula | New schedule not posted |
| Toronto's 2027 tax rates | Council elected October 26, 2026 | 2027 budget | Interim bill covers the gap |
Toronto's rates will come from a new council. Under the Municipal Elections Act, 1996, voting day is the fourth Monday in October and the term starts November 15.
Frequently asked questions
What changes on January 1 in Ontario?
For 2027, 12 changes carry that start date. They include a $1.64 EI premium and two new rules for buyers of new freehold homes. A wider move-over law, municipal privacy breach notices and the end of the federal foreign buyer ban also start then.
What are the new laws in Ontario for 2027?
Three new rules in Ontario statutes start on January 1, 2027: new-home cooling-off (New Home Construction Licensing Act, s. 53.2), move-over for work vehicles (Highway Traffic Act, s. 159) and privacy breach notices (MFIPPA, s. 30.1). The heritage-listing deadline in the Ontario Heritage Act falls that day too, plus a Regulation 892 change tying guaranteed Tarion deposit coverage to a 45-day notice.
What are the new driving laws in Ontario starting in 2027?
The main one widens the move-over rule in Highway Traffic Act section 159 to stopped work-related vehicles flashing amber lights. A first offence is $400 to $2,000. Which vehicles count is left to a regulation that hadn't appeared by September 28, 2026.
What is the Ontario rent increase for 2027?
It's 1.9%, for increases that take effect in 2027. The Ministry's page says your landlord must give written notice in the proper form at least 90 days ahead, and 12 months must pass between increases. New buildings, additions and most new basement apartments first occupied after November 15, 2018 are exempt from the cap.
What are the 2027 tax brackets in Canada?
They aren't published yet. Section 117.1 of the Income Tax Act indexes them to inflation over the 12 months ending September 30, 2026. Statistics Canada's release schedule puts September's figure on October 19, 2026, so expect nothing before then. The CRA's indexation page still stops at 2026, indexed 2.0%.
How much is the CPP contribution in 2027?
The CRA's CPP page gives 5.95% each for employees and employers up to the first ceiling, and 4% between the two ceilings, with no change announced. The 2027 ceilings, and so the maximum dollar contribution, aren't out yet. The 2025 figures came on November 1, 2024.
Can I cancel a new home purchase in Ontario?
For a new freehold home signed on or after January 1, 2027, yes. The seller must receive your written notice within 10 days after the latest of three dates in section 53.2, and must refund your money with interest. O. Reg. 290/26 excludes homes in a vacant land condominium, homes on a common elements parcel, and construction contracts. Buyers of new condos from a developer already get 10 days under section 73 of the Condominium Act, 1998.
Sources (47)
- Canada Employment Insurance Commission confirms 2027 Employment Insurance premium rate (September 14, 2026) · Employment and Social Development Canada (retrieved )
- EI premium rates and maximums: calculate EI premium deductions · Canada Revenue Agency (retrieved )
- MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE · Canada Revenue Agency (retrieved )
- Indexation adjustment for personal income tax and benefit amounts · Canada Revenue Agency (retrieved )
- Income Tax Act, section 117.1 (annual adjustment) · Department of Justice Canada (retrieved )
- Canada Revenue Agency announces maximum pensionable earnings and contributions for 2025 (November 1, 2024) · Canada Revenue Agency (retrieved )
- Canada Pension Plan (CPP) and the CPP enhancement · Canada Revenue Agency (retrieved )
- Prohibition on the Purchase of Residential Property by Non-Canadians Act (current to 2026-09-21) · Department of Justice Canada (retrieved )
- Budget Implementation Act, 2022, No. 1 (S.C. 2022, c. 10), sections 236 and 237 · Department of Justice Canada (retrieved )
- Budget Implementation Act, 2024, No. 1 (S.C. 2024, c. 17), section 149 · Department of Justice Canada (retrieved )
- Prohibition on the Purchase of Residential Property by Non-Canadians Act · Canada Mortgage and Housing Corporation (retrieved )
- Non-Resident Speculation Tax · Ontario Ministry of Finance (retrieved )
- New Home Construction Licensing Act, 2017, section 53.2 (in force January 1, 2027) · King's Printer for Ontario (retrieved )
- O. Reg. 290/26, Cooling-off Period · King's Printer for Ontario (retrieved )
- O. Reg. 289/26, Addenda and Information Sheets for Purchase Agreements · King's Printer for Ontario (retrieved )
- Condominium Act, 1998, section 73 · King's Printer for Ontario (retrieved )
- Highway Traffic Act, section 159 (as substituted from January 1, 2027) · King's Printer for Ontario (retrieved )
- Municipal Freedom of Information and Protection of Privacy Act, sections 2, 28, 30.1 and 45.1 · King's Printer for Ontario (retrieved )
- Interpretation Bulletin: Correction of Personal Information (notice of changes to FIPPA and MFIPPA) · Information and Privacy Commissioner of Ontario (retrieved )
- Taxation Act, 2007, section 19.1 · King's Printer for Ontario (retrieved )
- 2026 Ontario Budget, Annex: Details of Tax Measures and Other Legislative Initiatives · Ontario Ministry of Finance (retrieved )
- O. Reg. 332/16, Small Claims Court: Fees and Allowances · King's Printer for Ontario (retrieved )
- O. Reg. 293/92, Superior Court of Justice and Court of Appeal: Fees · King's Printer for Ontario (retrieved )
- O. Reg. 417/95, Superior Court of Justice, Family Court: Fees · King's Printer for Ontario (retrieved )
- O. Reg. 2/05, Fee Waiver · King's Printer for Ontario (retrieved )
- Civil court fees · Ontario Ministry of the Attorney General (retrieved )
- Consumer Price Index, annual average, Ontario, all-items (table 18-10-0005-01), 2022 to 2025 · Statistics Canada (retrieved )
- Ontario Heritage Act, section 27 · King's Printer for Ontario (retrieved )
- ERO 019-8738: Amendments to the Ontario Heritage Act, Schedule 2 of the Homeowner Protection Act, 2024 (decision) · Ministry of Citizenship and Multiculturalism (retrieved )
- Heritage Register · City of Toronto (retrieved )
- Residential rent increases · Ministry of Municipal Affairs and Housing (retrieved )
- Property Taxes: 2027 Interim Levy By-Law (report dated June 15, 2026) · City of Toronto (retrieved )
- Agenda Item History 2026.EX33.10: Property Taxes: 2027 Interim Levy By-Law · City of Toronto (retrieved )
- Property Tax Rates & Fees · City of Toronto (retrieved )
- Toronto Municipal Code Chapter 441, Fees and Charges · City of Toronto (retrieved )
- Water Rates & Fees · City of Toronto (retrieved )
- City of Toronto approves 2026 interim rates and fees for Toronto Water and Solid Waste Management Services (December 16, 2025) · City of Toronto (retrieved )
- Municipal Elections Act, 1996, sections 5 and 6 · King's Printer for Ontario (retrieved )
- Regulation 892, Administration of the Plan, sections 2.1, 4.9, 6.1 and 8 (Ontario New Home Warranties Plan Act) · King's Printer for Ontario (retrieved )
- O. Reg. 95/26, amending Regulation 892 (filed March 31, 2026) · King's Printer for Ontario (retrieved )
- O. Reg. 388/25, amending Regulation 892 (filed December 18, 2025) · King's Printer for Ontario (retrieved )
- Deposit Protection Q&A · Tarion Warranty Corporation (retrieved )
- Municipal Land Transfer Tax (MLTT) and Municipal Non-Resident Speculation Tax (MNRST) rates and fees · City of Toronto (retrieved )
- O. Reg. 41/19, amending O. Reg. 332/16 (filed March 22, 2019) · King's Printer for Ontario (retrieved )
- O. Reg. 547/22, amending O. Reg. 332/16 (filed December 9, 2022) · King's Printer for Ontario (retrieved )
- O. Reg. 394/25, amending O. Reg. 332/16 (filed December 19, 2025) · King's Printer for Ontario (retrieved )
- 2026-2027 release dates (major releases schedule) · Statistics Canada (retrieved )
How this guide was made
Checked on September 28, 2026 against the instruments themselves, not summaries of them, and re-checked after an independent review. We searched e-Laws for every current Ontario statute and regulation containing the date January 1, 2027 and read each one that touches a household through the e-Laws API, then read the federal decisions and laws on canada.ca and the Justice Laws website, the tax-measures chapter of the 2026 Ontario Budget, and the City of Toronto's council records and Municipal Code. The court-fee percentage is our own arithmetic on Statistics Canada's annual Ontario Consumer Price Index, using the formula in the fee regulations. This is general information, not legal or tax advice.
