Found this on Costco.ca website. You don't need to be a costco member to shop on costco.ca. The ps plus membership is $45 canadian, no taxes when bought online. Converts to $35.25 USD and the code is delivered electronically!
Link - http://www.costco.ca/PlayStation-...46149.html
When you purchase this item an electronic codes will be emailed to you by Codes2Go normally within 2 days after completing your purchase. Please ensure to provide the correct email address when placing your order.
Recipient's e-mail address MUST be supplied in e-mail field on Shipping Address page.