It seemed like you were asking if you could deposit into a spousal and pull the money out in her name. If she pulls out that money within three years of you putting it in, it will show up as your taxable income. If she leaves the money in there for three tax years, it is taxable in her name. The withholding tax will be applied based on the amount she takes out, but if that is her only income she will be taxed at the end of the year as such and will likely have that tax returned.
Spousal RRSP for SAHM is a smart move and can allow you to recieve a rebate and have her take the money out virtually tax free, albeit three years later. Bear in mind that money is hers and in the even of a divorce or separation, you would be on the hook for the tax bill if she were to pull it out early.