I know a Canadian employer who has hired one person to work, but pays their spouse instead (spouse's name and SIN on the paperwork, but spouse has no actual involvement). There are numerous other problems, too, but I think legally this is the biggest one. I don't know who or where is the appropriate body to report this to and would appreciate direction on that. I am not interested in getting the worker or spouse in legal trouble, but accept it is likely fallout. Thanks.

Edit: Preparing a report to CRA, thanks everyone.