You must report the actual taxes paid on that income.
Below is a link from TurboTax Tips for more information: ( I will add this to the original answer as well)
Using the United States-Canada Income Tax Treaty to Reduce Double Taxation
https://turbotax.intuit.ca/tips/using-the-united-states-canada-income-tax-treaty-to-reduce-double-ta...Also, ensure that all amounts claimed are in CDN$ based on the exchange rate at the time it was paid.
