If your spouse (c/l) has a lower marginal tax rate, you might be able to reduce taxes paid as a couple by income splitting through a Spousal RRSP. Example: Spouse A has a much higher marginal tax rate than Spouse B, Spouse A makes a Spousal RRSP contribution to Spouse B. Spouse A receives the tax deduction at their higher tax rate. In the future, provided Spouse B continues to be in a lower tax bracket, the taxable income on withdrawals from the Spousal RRSP are taxed at the lower rate of Spouse B.
As per CRA, if a Spousal RRSP contribution has been made, Spouse B must wait 3-years before making a withdrawal, otherwise, the taxation will be attributed back to Spouse A.
Note: Spouse B is the legal owner of the Spousal RRSP account.
For tax related matters specific to your situation, be sure to consult your accountant.