US Citizen work permit CBSA/ASFC deduction

[MLKCPA]

CBSA/ASFC VAN INTL AIRP and CBSA/ASFC MCIA MAC CA GL show in the bank records. The client says it is a work permit for performing as a musician in Canada on a temporary basis. I cannot find whether this is deductible on the US return or exactly what it is. Seems one is paid at Vancouver Airport. All income for performing was paid directly to his US agent. He received no NR4 or other Canadian tax document. From the posts it appears work permits would be paid and deducted by the employer/agent not the performer. Thank you.