Can you pay your kids? if so what are restrictions?

My wife has started a home based business in Ontario and has done rather well, we're running through a few tax scenarios and in an effort to reduce the taxable income we'd like to defer income to our children - I believe the max tax free income level is approx $10,000 CAD. I've tried to look this info up and haven't found the necessary info - if anyone knows of any restrctions or age limits regarding this tax strategy I'd appreciate you posting a link in your response.