100USD is 103CAD.. so the prices are pretty much the exact same. theres an 86$ difference on 2500$ (which would make a badass pc)
pricings are top of my head guesses.
Intel Core 2 Quad Q6600 - 270-320$?
Geforce 8800GTS 320mb - 280-320$ ?
2Gb Crucial ballistix or G.Skill 800 DDR2 ram - 100$ ?
Asus p5k motherboard (cheap ones or spend more on the delux) 150-260$?
pick a Seagate 7200rpm HD, they're cheap. 100-300$?
Corsair 520 or 620w modular PSU. 150-250$ ?
They're cheap, and nothign but great reviews.
pick a case. Antec 900 is nice and cheap. Thermaltake Armor is huge and nice. Cooler master stacker is large and nice too. Or look for a cheaper one that suits your tastes.
thats probably around 1300$ (ballpark guess off the top of my head) and they're all good parts, beats the snot out of that dell. or any dell XD
just grab a samsung dvd burner and if you need a monitor everyoen usually reccomends the Samsung 226BW 22" widescreen flat lcd
thats another 300$
I'm told ncix is super expensive, but they pricematch if you find a better price.
Thats just my 2 cents
My parents have a dell, and they couldnt pay me to take it. XD