good news (which took me over a week to sort out)! iTunes will make direct payments (electronic transfers) into Canadian banks in Canadian dollars. (Normally, a 'foreign' company cannot make direct payments to a Cdn bank.) iTunes simply sends the money (internally) to their Cdn operation, which converts it to Cdn dollars, and does the direct transfer. So, you don't need a U.S. dollar account or a bank account in the U.S.