It can matter to the control analysis if the spouse holds shares or voting rights in the same US entity, since combined holdings may point toward control. Separately, TD status for a spouse permits study but does not authorize work, including remote or unpaid work.
Treat family holdings and family status as two questions
If a spouse or another household member holds equity in the same company, list those holdings alongside the applicant's so counsel can assess the combined picture rather than each grant in isolation. On status, a spouse and unmarried children under 21 may qualify for TD, with steps that depend on each person's nationality, and TD does not permit the spouse to take employment. Household holdings and household status answer to different rules, and neither result decides the other.
On the ownership side, shares registered to a spouse, to a family holding company or through a trust are not the applicant’s shares, yet they can still bear on who controls the entity, so a reviewer needs the identity of every holder rather than a single figure for the applicant. On the status side, TD is a dependent classification: it permits study and does not authorize employment of any kind, which includes remote work for a Canadian employer and unpaid work for the same US company. A spouse who intends to work needs an independent basis for doing so, assessed on that person’s own facts.