According to CRA an assistant is considered an employee and you have to pay EI and Cpp. You also have to pay her on stat holidays and 2 week vacation at 0.4% of her yearly salary. If you don't pay EI and Cpp and she declares your payments as her income you will probably have to pay penalties to CRA for not paying EI and Cpp.
You can find all the info at CRA webpage.
Some workers prefer to be "paid in cash" because they do not want to pay taxes.
I am currently treating my assistant as an employee according to CRA. The main advantage that I found following this route is that her salary will be tax deductible. If you "pay in cash" you cannot deduct it.

































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