Foreign income when do we report it

hello team ,
Does anyone meet a couple, they just arrived Canada in Oct 2021 to be a resident.
The wife has T4 and the husband has no income in 2021 in Canada, but he has worldwide income.
Do he need to file his tax return 2021?
How can we report it ? I am thinking of filing his tax in as foreign income in Line 10400.
May you give me some guidance ? thank you team

You will need their worldwide income before coming to and after coming to Canada. They will be taxed as a residents on their worldwide income after entering Canada.…69i57j0i546l4.19202j0j7&sourceid=chrome&ie=UTF-8