"you can't claim a foreign tax credit for income not taxed in Canada" But as pointed out be TreeTops10, the instructions for Form 1116 say "Include income in the category checked above Part I that is taxable by the United States and is from sources within the country entered on line 1. You must include income even if it isn't taxable by that foreign country." You can find that here:
https://www.irs.gov/instructions/i1116#en_US_2023_publink11441fd0e4093
