Deductions & credits

 Let's answer your questions one at a time.

1. Line 1h is the correct line to report your foreign income on your 1040. I am not sure what those other values you mentioned are pertaining to.  
2. If you are referring to the columns A + C in the gross income column, then there is no A + C because we only talking about Canada and no other countries. There should only be an amount in Column A only. let me know if you are referring to something else.
3. if your wife receives a refund and you know the amount of the refund, you would only report the net foreign tax paid and not the entire amount.

Here is some additional information on how to report your income if you are married filing jointly. 

 Treat your spouse as a resident alien for tax purposes.   If you do this, you will need to include your spouse's worldwide income in your US tax return and it will be subject to US taxes.  

To do this follow these steps.

   1. Attach a statement to your tax return, signed by both spouses, that states that one spouse is a nonresident alien and the other is a U.S. citizen or resident alien, and you are choosing to both be treated as US residents for the tax year.

   2. List the name, address and Social Security number (or Individual Taxpayer Identification number) of each spouse.  If you don't have a SSN, You will need to complete a Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN) (http://www.irs.gov/pub/irs-pdf/fw7.pdf).  This form will be attached to your tax return.  Turbo Tax does not support the Form W-7.  You can complete it outside of Turbo Tax.  You will have to print, sign and mail your return in if you are using Form W-7.

   3. For the first year you make the choice, you have to file a joint return. In later years you can file joint or separate returns. Married Filing Jointly will give you a higher standard deduction and has other benefits that are not available using a married filing separately status, but you do have to include your spouse’s worldwide income in joint income.

Reach out if you have additional questions.