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IT consultant with Toronto Corporation wants to work on TN in San Jose, California

QUESTION: Hi, I am an IT consultant incorporated in Toronto. Now I am
offered by a US company for a corp-to-corp 9 month contract in San Jose. I
may need to spend the first 1 month in US. Then I can work remotely from my
Toronto home office. I am a Canadian citizen. I know I need to apply for TN
visa for this. Here is my question:
1. Is it legal for me to pay my wife as my office assistant? She is a landed
immigrant of Canada. She will not travel to US.
2. If the answer to the first question is yes. Then should she file US tax?
3. What kind of US tax I and my corp need to pay?