I find the IRS website helpful here. If you own stock which is also traded on the NYSE, then it's definitely qualified. Eligible dividends in Canada should qualify as
"Qualified Dividends". Watch out for mutual funds, REIT's etc since those meet the exception of being a Passive Foreign Investment Corporation (PFIC).
"Qualified foreign corporation. A foreign corporation is a qualified foreign corporation if it meets any of the following conditions. ….
2. The corporation is eligible for the benefits of a comprehensive income tax treaty with the United States that the Treasury Department determines is satisfactory for this purpose and that includes an exchange of information program. For a list of those treaties, see Table 8-1. ( click on the Table -Canada is one of those countries}"
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