You likely will have to continue to treat her as a Canadian resident if she has not severed all ties and taken up permanent residence elsewhere.  For example, is she renting a home in another country, have a job with a long term contract there, given up her Canadian drivers license and medical, etc. etc. If she has had a "clean break" and is a residence of another country, then you show the date of departure, put the foreign sourced income in 52930 (below where you put the date of emigration), and record the Canadian income earned in the appropriate fields (T4, etc).  The program will determine based on the portion of foreign (non-resident) income to Canadian income if the non-refundable tax credits are to be prorated.

If she is just away for now temporarily, has retained personal connections to Canada, and not taken up permanent residence elsewhere, do not show her as an emigrant.  She has to report all of her Canadian and foreign income as a resident of Canada.