/biz/ - Business & Finance

Any Canadian investors here?
>https://ca.rbcwealthmanagement.com/documents/1647873/0/Tax+Implications+of+Investing+in+the+United+States.pdf
I am getting really confused by "withholding tax".
In principle, I get it - Joe Biden puts a 15% withholding tax on dividends.

The way I understand it, there is a tax treaty to avoid double taxation - so if the USA applies a witholding tax, I no longer have to declare my dividends as income.
This document appears to hint that I still have to report this income, even though it's already been taxed by the USA. So do we have double taxation or do we not ?