I am a Apple exploiter and i have been doing this for years. It is quite simple. Here are the steps.
1) Open Up Itunes
2) Sign out of itunes
3) Under Store Click itunes Store>app store
4) Find a free app and click "free app"
5)It will ask you for your apple id. Press create new account.
6) Scroll down and press "continue"(agree to terms of service_
7)Under Terms of conditions and apple piracy privacy you will notice a message saying (CLICK HERE) in pitch black. Click it to change your country.
Select Canada or Australia which ever you want.
9) Make your email something@bspamfree . 0rg (remeber the email)(this is if you don't have a spare email)
10) Fill in the questions
11) when it ask you payment method press none.
12) For billing adress and phone number just google a random store in that country.
13) Complete it.
--- if you don't have the spare email----
14) go to bspamfree(.)0rg
15) enter the email you put
16) starting from the link while holding the left cursor move slightly down where the empty space is to copy the whole link then press ctrl+c or right click and copy.
17) go into your browser and press ctrl+c or right click and paste.
confirm your apple id
then enter it on your device and voila. you can download anything in that country.(do not purchas things)
if you want to revert back to your country just put in ur other itunes password and it will tell you "this is only avaible in this country" and revert you back