buksoFamily member salary wages spouse child
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
You can deduct wages paid to your spouse, common-law partner or child if the work is really needed for the business, the pay is reasonable (what you would pay someone unrelated) and you actually pay it. Keep records of the work and payments, deduct payroll amounts and issue a T4.
Official source: canada.ca