I bought my N800 through Expansys.ca in early November with no problems. They ship out of the Mobile Planet warehouse in Bloomington Illinois. It arrived in 4 days.

You are legally buying from their Canadian office in Mississauga so you will pay GST and PST. Shipping was 14.95 via UPS. No brokerage fees (Been there with UPS, not pretty). Price varies with the strength of the Loonie but that week I paid CDN$241.00.
Last week I bought a Dell bluetooth keyboard and Case Logic portable Hard Drive case as a N800 case (saw that mentioned on another post) again from Expansys.ca. Four day delivery in the December rush! not bad.

Only downside I can see is that Nokia Canada probably regard the unit as grey market and will not honour the warranty is I have a problem. I took that risk. BTW has anyone ever seen Nokia tablets for sale in Canada except from the Nokia website?