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IRS.gov Website
Current Year Tax Map
Publication 597
taxmap/pubs/p597-004.htm#en_us_publink1000259411

Other Income(p3)

rule
Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada.
taxmap/pubs/p597-004.htm#en_us_publink1000259412

Gambling losses.(p3)

rule
Canadian residents may deduct gambling losses in the U.S. against gambling winnings in the U.S. in the same manner as a U.S. resident.