I need help. This is not my area of expertise.
Do we only need to report non-resident alien who are canadien citizens who have interest bearing accounts?

Huh? What are you asking exactly?

Yes, Anon #1. Their interest is reported on a form 1042. The IRS has proposed amendments to their regulations that would apply the requirement to ALL non-resident aliens to whom interest is paid. But it's just a proposal thus far.