tax treaty with Canada has u paying the income tax to Canada
You report it but file form 2555 to exclude the allowed amount
For tax year 2024, the maximum exclusion is $126,500 per person. If two individuals are married, and both work abroad and meet either the bona fide residence test or the physical presence test, each one can choose the foreign earned income exclusion. Together, they can exclude as much as $253,000 for the 2024 tax year.
https://www.irs.gov/pub/irs-pdf/f2555.pdf