I'm sure it has to do with US tariffs and manufacturer restrictions on shipping. The products are non-NAFTA (made in Asia) and therefore each nation (i.e. the US and Canada) has negotiated its own set of tariffs. For a US company (Amazon, Adorama, B&H) to ship to Canada it involves filing tariff paperwork with each and every order, and that takes time, and time is money. So it's likely not that they can't, it's that they prefer not to. On top of that, they may be restricted by the manufacturer as companies like Nikon have divisions in each region (like Nikon USA, Nikon Europe, Nikon Japan, etc.) that work closely with their network of dealers and price breaks one division might provide (like the US rebates that will expire tomorrow) would cut into sales for dealers in another region if they were allowed to ship there.
Enough on trade. I don't believe NikonD90 is looking to scam anyone, but I'd warn him that the warranty on whatever you're going to buy may be worthless (unless you can do some arm twisting) since service involves providing a copy of the receipt. So if you do work something out, make sure to ship it to yourself at this person's address so you can at least claim original ownership.