She of course should already have a Tax-free savings account (TFSA)
The limits per year are $6,000
But I believe if a person has one, and has not filled it each year, that the contribution room carries over. This is very close to but better than a ROTH !!
So if she has one, she count put the money in it, and then invest that money in XIU.to so that the dividends and gains are tax free later.
Fortune favors the prepared mind. ... Louis Pasteur