This month Ontario residents waking up very different province. New rules for alcohol sales, healthcare billing, taxes, and fire safety all go into effect.
April 2026 will be big change rules for the province.
These changes will affect almost every home Ontario, from how much beer and wine cost at your local convenience store to whether your nurse practitioner can bill OHIP directly for your next checkup.
Some of these new rules could save families hundreds of dollars, while others require businesses to start following them right away.
The timing couldn’t be more important right now.
As Ontarians also have to file their taxes with the CRA by the end of this month, it’s important to know what’s changed and what hasn’t for financial planning.
This is everything that people in Ontario need to know about the new laws and rules that will go into effect in April 2026.
New wholesale pricing model for LCBO
As of April 1 2026, the Liquor Control Board of Ontario has officially started using its new wholesale pricing model.
This is one of biggest changes Ontario prices and distributes alcoholic drinks in decades.
The old system figured out wholesale prices by taking a discount from the LCBO retail price.
The new model adds taxes markups and fees to the supplier’s quote using a cost-plus formula.
This method is in line with best practices in the industry across North America.
The new pricing system uses landed cost plus wholesale markup plus a service deposit for the container if one is needed, plus the container deposit, plus HST to figure out wholesale prices.
Grocery stores convenience stores Beer Store LCBO outlets and LCBO retail locations now all have the same wholesale prices.
The same structure and rates apply to bars, restaurants, and other businesses that serve food and drink.
As of April 1 2026, domestic brewers will have to pay LCBO markups on sales to bars and restaurants.
This means that Ontario breweries that used to sell directly to bars and restaurants must now follow the LCBO’s rules for wholesale sales.
Important Changes to LCBO Wholesale Starting April 1, 2026
Change and its effects
- New cost-plus pricing formula: Prices are based on the supplier’s quote plus taxes and markups.
- LCBO becomes the only wholesaler: All retail and hospitality purchases go through LCBO or approved distributors.
- Brewery sales to hotels and restaurants are subject to markups. Domestic brewers who sell to bars and restaurants now have to pay LCBO markups.
- Updates to the minimum retail price for cider and wine: The MRP for cider and wine, including wine-based RTDs, goes up under O. Reg. 750/21
- There is now a $2.17 per case fee for beer that is handled through LCBO warehouses.
- The launch of the LCBO Gateway platform replaces Oracle iSupplier, WebPO, and other old systems.
Bill 97’s new tax rules for Ontario go into effect
Bill 97 the Plan to Protect Ontario Act (Budget Measures), 2026, made big changes to taxes in Ontario.
Changes to the Corporations Tax Act are one of these measures that change how some benefit plans are taxed.
Starting on April 1 2026, funded benefit plans can choose to be treated as unfunded benefit plans for the purposes of the Insurance Premium Tax.
Before this new rule funded benefit plans had to pay Insurance Premium Tax on taxable contributions when they were made to the plan.
This meant that employers and plan sponsors had to pay taxes up front.
The new rules let plan holders choose when their tax bill will be due, which is only when benefits are paid out of the plan.
This change helps employers with short term cash flow because contributions no longer mean they have to pay taxes right away.
To make things easier Ontario is also combining old taxes on beer, wine, and spirits into simpler single rates.
The new LCBO wholesale markup pricing structure will go into effect at the same time as these tax changes.
Filing and reporting deadlines for April to July 2026 will be pushed back to August 20, 2026, and there will be no interest or penalties during the transition period.
Ontario prices go up because of the federal excise duty increase.
Starting on April 1 2026, the federal government will raise excise taxes on beer, spirits, and wine every year to keep up with inflation.
The rise is limited to two percent by rules that were also extended on the same day.
The duty on regular strength beer with more than 2.5% alcohol has gone up from $36.95 to $37.69 per hectolitre.
The increase would have been bigger if there hadn’t been a 2 percent cap based on the full Consumer Price Index adjustment.
At the same time the federal government said that the two percent cap on alcohol excise duty inflation adjustments would be in place for two more years.
This extension lasts from April 1 2026 to 2028.
In addition the government kept the 50% cut in excise duty rates on the first 15,000 hectolitres of beer brewed in Canada.
This targeted help keeps supporting Canadian craft breweries during a time of global economic uncertainty.
Changes to the Federal Alcohol Excise Duty in April 2026
Product Old Rate New Rate April 2026
- Beer with more than 2.5% alcohol costs $36.95 per hectolitre and $37.69 per hectolitre.
- Beer (1.2% to 2.5% alcohol) costs $3.067 per hectolitre and $3.128 per hectolitre.
- Spirits and wine: Previous indexed rate went up by about 2%
Industry groups have said that these higher excise taxes make it even more expensive for breweries and producers.
Most of the time these costs are passed on to customers as slightly higher prices at stores.
Missed the federal deadline for nurse practitioners to bill OHIP
The federal deadline for provinces to make sure nurse practitioners can bill provincial health insurance plans for medically necessary primary care services is April 1, 2026.
Federal Health Minister Mark Holland sent out an interpretation letter in January 2025 that made the Canada Health Act clearer. This deadline is based on that letter.
Now provincial health care plans must cover any medically necessary service that regulated health professionals like nurse practitioners, chemists and midwives provide that is similar to a doctor’s service.
The goal is that patients should not have to pay for medically necessary services that would be covered if a doctor did them.
But Ontario did not meet this federal deadline.
Sylvia Jones the health minister for Ontario has said that the province will follow the federal order before April 2027, but she hasn’t said when that will happen.
The minister has said that she does not plan to let nurse practitioners use billing codes to bill OHIP directly.
She said that the Ontario Medical Association would have to agree to such an arrangement.
Provinces won’t start getting fines for not following the rules until April 2027.
For now people in Ontario who are paying for nurse practitioner services at private clinics will still have to pay for them out of their own pockets.
Because they can’t bill OHIP directly some nurse practitioner clinics in Ontario charge between $80 and $240 for each visit.
The Nurse Practitioners Association of Ontario is still pushing for flexible funding models that would let nurse practitioners work as independent primary care providers.
More Bring Your Own Alcohol Permits
Starting on April 30 2026, Ontario will allow more outdoor community and cultural events to have bring-your-own-alcohol permits.
This new system builds on the old tailgate permit system, which was mostly only for live sporting events.
The Alcohol and Gaming Commission of Ontario will now give BYO permits to event organisers in participating municipalities.
Farmers markets movie screenings art exhibits neighbourhood festivals are all events that qualify.
The province has made it clear that only people who are 19 years old or older will be able to bring alcohol to events that are allowed.
You can only drink alcohol in certain areas of the event grounds.
Before event organisers can apply for these permits the city or town must first pass a bylaw that allows people to drink alcohol in public.
They also need to set up a local way to decide which events are cultural or community events.
Toronto already lets adults bring and drink their own alcohol in 55 parks that are set aside for that purpose.
The new provincial permit on the other hand is not the same as regular park drinking rules. It only applies to approved outdoor events.
Attorney General Doug Downey says the change is meant to give communities more freedom to safely enjoy outdoor events while also lowering costs for organisers.
Peter Bethlenfalvy the Minister of Finance said that the goal of the program is to give power to local communities, boost tourism, and help the economy grow.
New rules for managing wildfires go into effect
The wildland fire season in Ontario officially starts on April 1, 2026. The Wildland Fire Management Act’s new rules are now in effect.
The biggest change is that there is now a way to use administrative monetary penalties to get people to follow wildland fire safety rules.
You can get these AMPs if you break the law or its rules, usually before a wildland fire starts.
The new rules come after a tough season in 2025 when 643 fires burnt almost 600,000 hectares.
This burnt area was bigger than Prince Edward Island and much bigger than the average of about 210,232 hectares per year over the last ten years.
The rules for outdoor fires in Ontario are now in effect in all of the province’s fire regions.
Residents should check the interactive map at ontario.ca/ForestFires before starting any outdoor fire to make sure they know about fire risks and rules in their area.
The province has also added 68 permanent frontline staff positions and raised the pay of wildland firefighters, pilots, and aircraft maintenance engineers.
Provincial data shows that people start about half of all wildland fires.
Every year the fire season lasts from April 1 to October 31.
The deadline for filing your personal income tax is April 30.
To avoid interest and penalties people who live in Ontario must file their 2025 income tax returns and pay any money they owe by April 30, 2026.
Most people in Canada who pay taxes have to meet this annual CRA deadline.
Self employed people and their spouses have until June 15, 2026, to send in their taxes.
But you still have to pay any taxes you owe by April 30, 2026, to avoid paying interest.
If you don’t file on time you’ll have to pay a late filing fee of 5% of the balance you owe, plus 1% for each full month you file after the due date, up to a maximum of 12 months.
Late filing can also cause delays or problems with payments for benefits and credits for people in Ontario, such as the GST/HST credit, the Canada Child Benefit, and the Ontario Trillium Benefit.
Ontario taxpayers need to make sure their income information is correct because it will affect who can get the enhanced Canada Groceries and Essentials Benefit and the new Canada Child Benefit amounts starting in July 2026.
A full list of the new laws and rules in Ontario as of April 2026
| Change | Date of Effect | Who Will Be Affected |
|---|---|---|
| April 1, 2026, is the date when the LCBO’s wholesale pricing model will go into effect | April 1, 2026 | stores, bars, restaurants, and breweries |
| Minimum prices for cider and wine in stores starting on April 1, 2026. | April 1, 2026 | Wine and cider stores and customers |
| Insurance Premium Tax election for funded plans | April 1, 2026 | employers with funded benefit plans |
| Consolidation of alcohol taxes | April 1, 2026 | the beverage alcohol industry |
| Increase in federal excise duty (2% cap) | April 1, 2026 | producers, retailers, and consumers |
| April 1, 2026, is the last day for Ontario to bill the federal government for NP services. | April 1, 2026 | |
| April 1, 2026, is the start of the wildland fire season and new AMP rules. | April 1, 2026 | Property owners in fire-prone areas and businesses |
| Expanded BYO alcohol event permits | April 30, 2026 | event planners, cities, and attendees |
| All Ontario taxpayers must file their 2025 income tax return | April 30, 2026 |
What these changes mean for people who live in Ontario
Different groups of people in Ontario will feel the effects of these changes in April 2026 in different ways.
Over the next few months prices for beer wine, and spirits may slowly go up as the new LCBO wholesale model and federal excise taxes work their way through the supply chain.
Owners of restaurants and bars have to follow new rules because the LCBO now adds extra costs to brewery purchases.
Employers with funded benefit plans can improve their cash flow by choosing to have the Insurance Premium Tax only apply when benefits are paid out instead of when contributions are made.
Patients who currently pay for nurse practitioner services out of their own pockets will not get any immediate help, even though the federal deadline is coming up.
Ontario has said that it will be in compliance by April 2027, but it hasn’t said when or how it will pay for it.
People who own land and businesses in Ontario’s fire region need to know about the new system of administrative monetary penalties that can lead to fines for not following wildland fire safety rules.
If you’re planning a summer festival farmers market or outdoor movie night, you should get in touch with your local government right away to see if you can apply for the new BYO alcohol permits that will be available starting April 30.
To avoid penalties and keep getting federal and provincial benefit payments, every taxpayer in Ontario should make sure their 2025 income tax return is filed and any money owed is paid by April 30, 2026.
