For the US tax return - you are required to claim all worldwide income. You can claim a foreign tax credit for the tax liability on double taxed income. You don't use the withheld amount.
For example: File a Canada return for $800 and tax liability is $250 .You would use that $800 as double taxed and $250 for the tax liability to file Form 1116 for the foreign tax credit on the US return.
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