From February 1, 2025, all businesses registered in the Ontario Business Registry need a company key to file annual returns, update their business information in the registry, or conduct transactions through the Ontario Business Registry self-serve portal.

An increase to the capital gains inclusion rate applies to capital gains and losses from June 25, 2024. For corporations and trusts, the rate is increased from one-half to two-thirds. For individuals, the inclusion rate is one-half of the first $250,000 and two-thirds of the remaining capital gain or loss. The By Lawyers publications have been updated to reflect these changes.