How on earth is this policy proposal to be enforced.?   How could the CRA possibly investigate the legitimacy of a claim for example,  that my wife does the bookkeeping and my teenaged daughter answers the phone and takes messages.  Seems to me only the stupid ones will get caught... you know - hiring your 8 year old kid or your 88 your old grandma that lives in a nursing home.   Seems like another tax law strictly on the "honour" system.  We all know how well the "honour" system is working...