Hire an assistance-how do taxes work? I am confused!

Please forgive me, I am not great with taxes, I do not do them myself.

My question is this- if I hire an assistant do I pay tax on the income that I pay them? Is there some kind of tax credit? If I am paying taxes on it and so are they-I am confused!

Please any info would be helpful :)

If you go the Revenue Canada site there is information on having an employee. Unfortunately for what you are talking about you may have to treat them like an employee and pay a portion of Canada Pension, etc. as well as minimum wage to them.