The end of the year is rapidly approaching, but a few more new laws and rules will take effect in Ontario before 2025 comes to a close. From expanded leave entitlements to holiday travel updates, here are all the new rules coming into effect next month that you need to be aware of. Here are the new laws and rules coming to Ontario in December 2025. Vacant Home TaxThe City of Toronto announced earlier this month that its online portal for residential property owners to submit their 2025 Vacant Home Tax declarations is open. Property owners who do not submit a declaration might have their property deemed vacant and the tax applied.