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Pick a mailing address, get a disposable gmail address, prepaid Visa from walmart, (haven't actually tested these on Kobo, I don't think, so no guarantees there.) Create a new user on your computer so you don't get browser cookies and ADE registration mixed up, and Apprentice ALF plugins, and you should be good to go. (Might need a USA vpn/proxy, but those are really common now.)
Considering the price difference caused simply by exchange rate though. I find it doubtful you'll save much money this way. But I've found it useful for content that is only licensed for sale in USA and not Canada. (Publishing is a funny business.)
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