Does TOSI apply to income from a Salary?

My income is from a salary. My wife made very little from her business. Can I split my salary income with her in this case? Is this beneficial?

Credits and deductions

No, you can't split your salary.

 

Income splitting aka "income sprinkling" – is a way for high-income owners of private corporations to divert their income to family members with lower personal tax rates. The TOSI (tax on split income) rules exist to try to discourage this by taxing this split income at the highest marginal tax rate.