The current exchange rate is 1 USD = 1.05274 CAD or 1 CAD = 0.949906 USD (from xe.com)
If you wanted to buy a Palm wifi card from their web page it would cost you CAN$139.99 plus tax and shipping
The same item on their US web site costs US$79.99 plus shipping - except of course they will not ship to Canada.
If the price was the same both sides of the border the cost would be CAN$84.22
I wrote to Palm about this and got a computer generated reply which does not deal with this issue at all.
Take a look at a recently published book. It will have prices on the back for the both countries. Here is one example USA $14.95 Canada $19.50
Is it any wonder that Canadians like cross border shopping and renting PO Boxes in Point Roberts?
(I got the card even cheaper on ebay!)