The easiest way to split income is to split income among your family members.

You can lend money to your spouse or a minor child for making investments and you charge them interest as Government’s prescribed rate. Your child or spouse can write off interest as an expense and you will have to report interest as an income. This technique can save significant taxes. However, if interest is not paid to you, investment income will be attributed to you.
You and your family should be able to accept the risk involved in such an investment. Gains in this case are taxed to minor children.
If you invest child tax benefit in children’s names, it will save you lots of tax.
If you pay a reasonable salary to your family member, you can deduct it as a business expense which will reduce your business liability.

Family members as partners:
Making family members as your business partners can be a very good technique to bring your tax liability down. This also helps you to by pass payroll issues.