An iPad is a business expense, correct?
If the international delays for iPads are getting you down and you’re considering buying one from the USA and having it shipped to you, here’s something to bear in mind: on the iPad itself, you can only buy/update apps if you have and are logged into a USA iTunes store account. If you try to log in with a Canadian account (Can’t verify any other countries, personally) you won’t be successful.
You can, however, buy and upgrade items via iTunes and sync them via USB with a Canadian (Same disclaimer) account. But if you’re trying to live a life-less-tethered, you’ll be frustrated until the international accounts are properly activated.