For Canada, there are many good solutions:
Shaw offers SIP trunking. Though it appears to be oriented to larger businesses (brochure mentions 20 DIDs), they may have a suitable plan for you. They also offer hosted IVR, queues, etc., so you may not need to set up a PBX at all. While this is likely the most expensive solution, there are some technical and reliability advantages (voice uses dedicated bandwidth and private IP infrastructure). It also avoids the unlikely situation where the trunking provider blames your ISP for an issue, and vice versa. https://business.shaw.ca/network/voice/sip
Another first class choice is https://www.sipstation.com/ from Sangoma. It’s well integrated into FreePBX and comes with great support. Pricing is by channels with a bursting option. If your usage is relatively constant through the year, it’s also a good value, especially if you can commit to a year or more. However, if your business is highly seasonal or gets inundated with calls during promotions, a pay-per-minute provider would be more suitable.
Other Canadian VoSPs include https://voip.ms/ (good feature set; may not need PBX) and http://acrovoice.ca/content/business_service (won’t need PBX). https://dryvoip.ca/preview/services is a budget brand of Acrovoice with per-channel inbound and per-minute outbound pricing.
You may also consider US companies with servers in Canada and/or direct media from Canadian carriers. At the high end, look at https://www.flowroute.com/ and https://www.twilio.com/ .
If three incoming channels is sufficient, http://www.anveo.com/business/ offers an ‘Office Unlimited’ Canada DID for US $4/mo. + $1.50 for E911. Outbound calls to Canada (except 867) are $0.005/min. (outgoing calls don’t count against incoming channel limit).
https://signalwire.com/ offers Canada DIDs for only $0.08/mo. + E911 @ $0.60/address. $0.00325/min. incoming; $0.0072/min. outgoing.
http://www.anveodirect.com/ has Canada DIDs $0.50/mo.; $0.004/min. incoming; less than $0.002/min. outgoing to most Canada destinations. E911 not offered. Static IP address required.
Many of these providers offer free trials with a small credit at signup.