Hey,
There's some big differences on how things are done here and in that part of the world. She will definitely need to do some sort of courses here to get accustomed to the accounting (and taxation) culture in Canada. Being a CA, that shouldn't be hard. If she has experience with IFRS that should help her too.
Contact CGA and see what credentials they will let her transfer. Depending on how recent her credentials are, they will give her credit. Check out their website. Also look into, and contact CA, and CMA and get info from them as well.
In the mean time she could apply via agencies that specialize in finance/accounting jobs while she gets all that sorted. If she has working knowledge of accounting softwares, excel, etc., she should be able to get low level accounting jobs. At least get some experience going while you wait to get credentials sorted with one of the designation bodies.
You said Toronto, I got my first accounting job with Kieth Bagg Agency. You could contact them and check them out. I'm not sure if they accommodate people on work visas, but you can check.