Your spouse is allowed to be on the payroll, but your business cannot claim a deduction for more than fair market wages. If your wife is working full time as your office manager, then she can be paid an office manager's salary; about $60,000/yr. around here. However, if she does two hours of bookkeeping every Friday, you can only get away with paying her about $60/wk.

What Morneau wants to stop is the practice of paying spouses, and sometimes children, generous salaries for no work.