Questions have been asked about telling Balsam Fir from Hemlock trees. So here goes what I know.
Both have flat needles with a white(light) band on the underside. Balsam tend to be longer than Hemlock, but long hemlock and short fir occur and they are close enough to confuse... Fir tends to be 1-1.5 inches long and hemlock 1/2 to 3/4 inches.
The needles grow in two rows on one plane on both trees. Balsam needles are attached by a cup like tip and hemlock are attached by a narrow stem.
Hemlock has a smoother bark with “resin blisters” on it and noticeable rings . Balsam has rougher bark and vertical lines.
Hemlock has small dangling cones while Balsam stand up vertically.
Hope this helps..David