I would be careful with your loss harvest strategy. If by "shifting" shares from your wife's account (thereby creating a loss), you mean "sell in your wife's account and buy back in your own account"... this would be deemed a superficial loss by CRA. As I understand it, a related account would include any taxable or non-taxable account under your name, your spouse's name, or a corporate account that you have control over.
The only way of capturing the loss would be to sell the position in question, immediately repurchase a proxy holding (something with the same investment characteristics), and then you can repurchase the 'original' shares in 30 days.
Anyhow, I am not jumping down your throat... perhaps I don't understand the premise of the trade you are describing, but superficial loss rules are pretty straight forward.