I have casual employees who wish to be paid cash under-the-table. How should I deal with this?

All income you receive, less expenses are taxable profits. In order to show the cash paid as expenses, the amounts paid to others must be supported by a T4, T4A or T5018 Slip. If none of these is used –then you are responsible for paying the tax. If someone wishes to receive $15/hour and insists on Cash – then I may be inclined to pay them $12/hour as I would then be responsible for the tax; but will never agree to the full rate they demand – unless I can claim the deduction and move the payment into their hands. NOTE: If you pay the same person under $500 in that year – no slip is required.