Netflix cannot legally sell you the content that is licensed for US distribution if you are in Canada. By circumventing the access controls (use of a VPN to masquerade as being in the US) you are obtaining content that you have not paid for.
You do need a working netflix account, a paid one, I assume? Or do Americans just get Netflix for free? In which case the content has been paid for. What's not been paid for is the extortionist in Canada that said to Netflix "I can make them bleed harder, if you let me - and we can split the difference!".
It used to be the case that tax collectors paid the King for the privilege and then got free reign to squeeze the populace for as much as they could. Quite a lot of uprisisings started that way. But tax collection where you took everything the people had, wasn't stealing, oh no - it was all nice and lawful. And when the people starved and poached a hare in the forest, they were hung - for theft. In the view that defends that position, stealing is when you withhold money from the people holding the guns. When you take stuff from the people on the wrong end of the gun, it's just business as usual.
Well, I don't subscribe to that opinion. The extortion racket by Bell is theft. Avoiding it is just good sense.