Can I tax a lawn care person I am paying

i would like to hire my unemployed son for the summer he would like income tax taken out of his $400 per month salary how do I do this as I am not a company a TD1 form asks for an employee number?
Asked Mar 27, 2017

TIP: If it's not your answer to this question, please click "Leave a Comment" button under the question to communicate with the question owner.