If you are a Canadian resident, who is rendering services in the United States, then the individual must file either US resident or non-resident, federal and state tax returns in the United States. Also, the Taxpayer must file Canadian resident tax return in Canada.
If all or portion of the income is exempt from tax in the United States under the terms of a tax treaty between Canada and the United States, you may be able to claim a deduction on your US tax return.
