Data refreshed September 2026Canada-wide household employment intelligence
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Payroll step 1

Register a CRA payroll account

A practical overview of opening and preparing a Canadian payroll program account.

Illustrative dataUpdated September 1, 2026
Short answer

Employers generally need a payroll program account before the first remittance due date. Gather the business number details, first payday, pay frequency, employee count and estimated annual payroll before registering.

Before registration

Confirm that the worker is an employee based on the real working relationship. Identify the legal employer and keep the registration details consistent with payroll records.

After registration

Record the payroll account number, remitter type and due dates. Collect the employee's TD1 forms and SIN securely, then calculate each pay period from complete records.

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Common questions

What to know

Are these payroll step 1 figures verified?

No. Launch salary values are clearly marked illustrative until independent source verification is complete.

Can this replace professional advice?

No. It is general information; employment, tax and legal requirements depend on the province and facts.