According to the IRS rep that I spoke to, he said no but his reasoning was nonsensical. He said because the IRA custodian doesn't report the foreign tax paid on the 1099-R form, there's no evidence that you paid it. I told him that the custodians only report what's required on the Form and that there's no box for foreign taxes paid. He also tried to make the distinction that a distribution from your IRA is not from foreign sourced income because the IRA is located in the US, even if the investment income within the IRA is from Canadian. That's why I thought I'd try calling Canada and also submit a request to Fidelity. I have a lot of free time.
What I have heard is that you and your IRA are two separate entities. You can't claim credit for a tax your IRA paid out.....only the custodian could do that, and of course doesn't. Anyway, after seeing much discussion over the years I am pretty sure that you have no legal basis for claiming credit for foreign taxes on your IRA. I'm not saying you couldn't get away with it, but I'm sure not trying it.