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Wife working as a silent partner for self-employed person

Expert: Rita Zelikman

Rob asked:

I am a self-employed person. My wife does not work but has always been my silent assistant in a very large way. I would like to give her a salary. How do or where do I deduct this on my income tax please?

Rita Zelikman answered:

You can claim amounts paid to your wife that are reasonable, meaning amounts that you would pay any arm's length person to carry out similar responsibilities.

Within your income tax return, on the Statement of Business Activities, deduct amounts paid your spouse on line item 9060 "Salaries, wages and benefits."

It may be necessary for you to pay source deductions and prepare a T4 for your wife.

About the author

Rita Zelikman, CA is a sole-pracitioner, practicing public accounting in the north suburbs of Toronto. She can be contacted through her website

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