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An American, a Scotsman and a Canadian were in a terrible car accident.  
 
They were all brought to the same emergency room, but all three of them had died before they arrived.  
 
Just as they were about to put the toe tag on the American, he stirred and opened his eyes.  
 
Astonished, the doctors and nurses present asked him what happened.  
 
'Well,' said the American, 'I remember the crash, and then there was a beautiful light.  
 
Then the Canadian and the Scotsman and I were standing at the Pearly Gates of Heaven.  
 
St. Peter approached us and said that we were all too young to die, and said that for a donation of $50, we could return  
to earth.  
 
So of course I pulled out my wallet and gave him the $50, and the next thing I knew I was back here'  
 
'That's amazing!' said the one of the doctors,  
 
'But what happened to the other two?'  
 
'Last I saw them,' replied the American,  
 
'the Scotsman was haggling over the price, and  
 
the Canadian was waiting for Stephen Harper and his government to pay for his.'