MacRumors.com

After a delay reaching the promised November release, we've learned from an inside source that the Canadian localization of the iTunes Music Store is headed for launch on December 1.

[UPDATE] In a release to MacWorld's news service, Apple has conceded that it missed it's own deadline for the Canadian iTMS release. There was no indication from Apple on what caused the Canadian iTunes Music Store not to open as scheduled.
[UPDATE #2] the Canadian iTMS store is now available. Songs are available for $.99 Canadian each, making the cost-per-song the lowest of all available localizations of the store. No word yet as to Ireland or other localizations.