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I think that year is sort of like a guide line. So each year you should build on what you know and more knowlegde is assumed.
It also has to do with what eng students need to know and what they have to take. If there are 11 2nd year courses and 9 3rd year and 10 4th year, it would make sense to take the 11th 2nd year course in third year to balance out the timetable.
STAT 3Y03 (stats for eng) and ENG 2B03 (eng econ) are two examples of courses that are shifted to next year to help balence out the timetable for some eng programs.
That being said I dont think it is an issue to take them ahead of time. Many people do 2nd year eng maths in summer after first year. Im also enrolled in a 3rd course for the following fall while being in 2nd year, so that I get it over with and reduce the work later
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