As a partnership, you can employ workers in your business but you can’t employ yourself. To pay yourself, you simply withdraw money from your business. These personal withdrawals or ‘personal drawings’ are not wages.

Your business records must reflect the amount you withdraw, the date you made the withdrawal, and list it as a personal withdrawal.

Personal withdrawals from your business are reported in your end of year tax return and you will pay tax on them at the individual rate. You can't claim personal deductions for money 'drawn' from the business. 

If you or another partner earns personal services income (PSI) this may change how you take money from your business.