Costco Canada offers 12 months of Playstation Plus membership for $46.99 in CAD (~$33.92 in USD):
The code will be e-mailed.
**For delivery address, you can use Costco Canada's address which is 415 West Hunt Club Road Ottawa, ON K2E 1C5 (there is no option to put a U.S. address).
For billing address, you can put a U.S. address.
US Costco membership works, but User rjptl96 has reported that a Costco Membership number was not required to purchase this deal.
Multiple SDers have reported receiving the code within an hour.
Multiple SDers have reported the code works with U.S. Playstation accounts.