[HMCS]

Three guys are on vacation in England; a Canadian, an American and a Scotsman. They decide to rent a car, and go for a nice drive. They head into the country, with those twisty, narrow little roads.

The driver misses his turn and BAM!! He hits a tree.

There's a brilliant white flash of light, and they are standing in clouds, staring at the pearly gates. A man comes up and introduces himself.

"Welcome to Heaven. I am St. Peter. If you step over to my office, we can get you in right away. All I need is your names and birthdates."

So the three give him what he asked for. He looks through his records, and shakes his head. "This is awful- a terrible mistake. It doesn't happen very often, but there's no mistake about it. You're not supposed to be here!"

St. Peter then says: "I can't let you in, it would be totally against the rules. But I do have to charge you a $20 processing fee to send you back."

The American immediately brightens up and says, "Well, that's a deal I can't possibly pass up!" Here you go, Pete.

Then a few moments later, and another bright flash of light, and the American is lying on the grass near the car, with the paramedics working feverishly to save him.

He sits up.

The paramedics are astounded-the say "This is incredible! You were dead! What happened?"

The American says: "Well, lets see...there was the crash, then we were in heaven, and St. Peter said we could come back if we gave him $20."

Paramedics: "What about the other two?"

The American replies: "Well, the Scotsman is still haggling over the price, and the Canadian wants the government to pay for it!"