Although paying an assistant will be a business expense, don't forget that as their employer, you also have to pay 3% of their CCP and you are responsible for deducting their s, topages - tax, employee CPP contribution, EI, etc. You certainly won't be able to deduct more than it cost you, presuming to can recoup the entire expense as a tax deductible. The best that will happen is these employee costs will come off your gross business income, reducing your nett business income and therefore reducing your personal gross income. If you are lucky, it might save you from being in a higher tax bracket but that's all.