you are a tax resident when you spend more than 183 days a year in a country. so leaving and entering is resetting her visitor counter according to what scylla said but the tax status is different.Why?
She was in Canada for approximately 5 months, then visited France in June. [Not 6 months in Canada]
She returned to Canada in early July, but left again on November 8th. {Again, not 6 months in Canada]
She has now returned, so...what do you need to know?