If you’re the owner of a spousal RRSP, you can withdraw from it at any time. But keep in mind that you’ll be taxed on your withdrawals.
If you make a withdrawal before the three-year attribution period, your spouse or partner will be taxed on your withdrawals. But they’ll be taxed only on the contributions they made. You’ll be taxed on the rest, if any.
For example, let’s say your spouse contributed $3,000 to your spousal RRSP within the three-year attribution period. You withdraw $5,000 during those three years. In this case, they’ll be taxed on the $3,000, and you’ll be taxed on the remaining $2,000.