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-You cant use App Store application. It will quit saying "Appstore is not available in your country".
-You CAN buy apps from iTunes for Mac. The only apps not available in Canada are apps from Apple. That means no iWork, no iBooks , etc.
-There is no way to get a top 100 or whatever iPad stuff.
-The only way to get iPad stuff is to search for it in the search box.

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I'm in the UK and have a US account created funded by gift vouchers from a contact in the US. If I use this account as store acount details within the iPad, I can get access to the iPad US store from the iPad itself. You might want to try that (if you're interested). If I use my UK account, I get the "Appstore not available..." message.

You are correct that you can buy from the Mac / Windows iTunes store now. In fact, searching for "iPad" in the iTunes box brings back apps in UK prices.
 
So after creating a US iTunes account, I would still need gift cards to purchase stuff? Where can I purchase these gift cards?

Does that mean I can also buy everything available in the US iTunes store? Currently, we only have an App store, so I can't buy music and TV shows from my local iTunes store.

And can I still sync the apps to the iPad from the US iTunes account?

I live in the US, and have a US iTunes account. I also created an iTunes account for the German iTunes store. I purchase iTunes gift cards off of eBay.de, germany's eBay site. I bid on gift cards that I can pay for with pay pal, if/when I win, I pay the seller with PayPal, and then the seller sends me the activation code on the back of the card in an email. Very fast, done this many times. If you live in a country that has eBay just search for' iTunes gift card US' then bid away, or purchase it if that option is available. Hell, as long as you can create an eBay account and a paypal account, you can shop in the US eBay site. Otherwise you'll have to get someone in the US to buy them for you and email the codes to you.

Yes, I'm able to purchase tv shows, movies, music, and apps from the German iTunes store with my German iTunes account and the gift cards. I am also able to transfer them to other devices from my computer no problem. The only annoyance is that when I have apps to update from both accounts at the same time, 'update all' will only update the apps I
purchased with the account I'm currently logged into. I then have to log into the other account to update the other apps. that logging in and out of accounts is the only pain in the a$$.
 
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