Spousal RRSP Contribution for CDN Res/Commuter to US Work?

[stewak2]

Dual USC/Canadian, Canadian Resident, spouse Canadian, commuting to work in US.
After credit for US Federal / State / FICA / OASI I usually still owe a small amount to CCRA.
I contribute to, and deduct, contributions employer sponsored 401K plan.
I've been thinking I could negate the small amount I pay CCRA by contributing to my wife's RRSP. Not deductible in US, of course, but would be in Canada. So long as last contribution is 3 years before any withdrawl, the contribution would be taxed in her hands, correct?

This would help a small amount with income balancing in retirement and her tax rate is lower than mine anyway.

I would need contribution room against *my* RRSP limit ( which is mostly being consumed by US 401K contributions, but I have some carry over ).

Does it make sense to do this, or is there a 'gotcha' somewhere?
I'm particularly concerned that it not create any IRS reporting liability against my Canadian spouse, but don't see how this would do so.

[nelsona]

You can contribute if you have room of course.