Here we go again. . .
ToysRUs.ca has a PS+ 12 month subscription e-card for $49.99 CAD (~$38 USD).
To get this deal, you must use a valid Canada address such as the one below for SHIPPING; billing can be your US address.
234 Laurier Avenue West
Ottawa, Ontario, Canada
Enter everything else as you normally would and the order should go through. Orders are limited to 2 and PayPal is accepted, but not recommended as it appears to cause delays or issues with the order (use at your own risk!). Codes are distributed by Codes2Go.net and should take a few hours or less to get.
Good luck all, not sure how long this price will last!