Q: I live in Canada and have a Canadian iTunes account. How can I purchase an iTunes gift card for a relative who lives in another country?

iTunes Gift Options  >  http://support.apple.com/kb/HT2736

Sorry, but it's quite possible that you can't. If there's an Apple Store in the country to which you want to give the gift, you can call them ask ask if they'll accept a Canadian credit card for a gift card purchase to be shipped to an address in the relative's country. If they won't, then you'd have to find an independent reseller in that country that carries iTunes gift cards who could accept your credit card, and there may be none.

Regards.