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Yes, you can. So she is a Masters student so you need to show 4 months worth of bank statements totalling $26k plus tuition.

Yes, she is a Masters student. But she just resumed this September and just opened a bank account last three weeks, so there is no way it can be upto 4months bank statement. Part of the school fees has been paid already. I am asking if I can fund her account with my own POF to apply for spousal open work permit?

Thank you for your response so far. I really appreciate
 
Yes, she is a Masters student. But she just resumed this September and just opened a bank account last three weeks, so there is no way it can be upto 4months bank statement. Part of the school fees has been paid already. I am asking if I can fund her account with my own POF to apply for spousal open work permit?

Thank you for your response so far. I really appreciate
If you have the funds in your bank account then why transfer the funds into another account, and then wait 4 months. Use your current banks statements which will show the $26k plus tuition. You are married so can show the funds in your account too.

Where are you applying from and when does she complete her studies? Is is a 2 year program?
 
I am applying from Nigeria
Her program is a two year program.
The money is from a business transaction in dollars, so that's why we prefer using her own account which us a dollar account