Assuming she was not a resident of Canada when she worked overseas and never worked in Canada, you would be correct in recording her Canadian Income as zero.

Thank you for the clarification, this helps.

Can you also validate if my understanding is correct on below point ?

Her overseas gross income when not resident of Canada should only be mentioned in her ‘Canadian residency change’ page under foreign sources income and not anywhere else (like foreign tax credit section)?

You are correct as she would not be receiving a foreign tax credit as she was not a resident of Canada. Please see additional information below from the CRA website regarding non-resident tax obligations:

https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving...

Thank you so much.