Own-home care is provided in your child's own home by a caregiver selected and supervised by you. This type of care is unlicensed but are considered employees by Revenue Canada, which means that you, as an employer, must assume related administrative responsibilities, including payroll deductions and record-keeping. In addition to salary, you must pay the employer's matching portion of unemployment insurance and Canada Pension Plan.
Live-in caregiver working 9-5: (you can apply for her immigration)