Can I contribute to my spouse's TFSA?

No, that won’t be possible. The account holder is the only person who can make contributions and withdrawals and decide how the funds in the TFSA should be invested.

You can give money to your spouse so they can make a TFSA contribution, but this amount and any income it generates will belong to your spouse¹.

Attribution rules are a tax mechanism whereby an individual who transfers assets to a third party must include the income earned from these assets in his or her own income.