Question: I run a small business. Is it all right to include family members amongst my other employees?
Answer: An assistant’s salary might include amounts paid to a spouse or other family member if the salary is reasonable for the amount of work performed.

Question: Must I keep any records for travel I do in the course of business?
Answer: Keep a record log, in addition to relevant travel receipts, to support business mileage. Without a statistical record, taxpayers often have a tendency to overestimate the percentage of mileage incurred as a result of business activities.

Question: Must I use my RRSP contribution in the year in which it is purchased?
Answer: You do not have to deduct an RRSP contribution the year in which it is made. Instead, you can carry it forward for deduction in a future period when you have income placing you in a higher tax bracket. Be sure you have used all personal tax credits before deducting your RRSP contribution.