Should I take spouse as employee in my corp ?

Hi Allan

At the outset, I’d like to commend the great work that your team has been doing. This portal is a great resource for hard to find information on critical tax matters

This is my first year as an incorporated contractor and the projected revenues are ~ $160,000 (September year end) from technology consulting . My wife is presently working as an employee with another consulting firm and recently received a 2 year contract offer. Annual revenues should be around $150,000. The agency can also take her as an employee if she so desires (10% reduced pay, no benefits)

What would be the best setup for our scenario if my wife goes ahead and accepts the contract ?
a. Join my Corp as a partner
b. Setup her own corp to function as independent contractor
c. Join my Corp as an employee and my corp can execute the contract with the agency
d. Join the agency as employee

Thanks in advance for your guidance