Can CRA freeze or take money from a joint bank account I share with my spouse to collect my tax debt?

Possibly, and this is a genuinely fact-sensitive question rather than one with a simple yes-or-no answer. A joint bank account shared with a spouse can be reached by a CRA requirement to pay, but only to the extent of the tax debtor's actual interest or contribution to that account - it isn't a blanket rule that a joint account is entirely off-limits just because someone else's name is also on it, nor is it a blanket rule that the whole balance is automatically fair game.

What actually matters is whose money is actually in the account - how much each spouse contributed, and in some cases how the funds have been used or commingled over time. This requires a careful look at the specific facts of the account, not an assumption in either direction. If you share a joint account with a spouse and are concerned about a requirement to pay reaching it because of your own tax debt, or your spouse's, working through exactly how the account's funds can be traced to each of you is an important step, since a poorly documented joint account can create genuine uncertainty about how much of the balance CRA can actually reach.