My friend send me from Canada a gift card but I can’t redeem it my Apple ID is USA so can you help me how to use it

You can only use an Apple Gift Card in the country’s App store where it was purchased. You cannot use it. Send it back to him.

Apple Gift Cards are not eligible for refunds. He can use it himself or sell it to someone in Canada.

https://www.apple.com/shop/help/returns_refund