If you fail to find one in Canada, let me know. I can recommend a gentleman in San Antonio who can do it. Ben taught me to do it while I was living there. Believe it or not, your friend could probably do it himself if he wanted to. It's not that hard to do, but it is very time consuming. I believe it took me about five hours just to carve the slots for the tang in the tsuka. Fitting the fuchi/kasira was just trial and error removing small portions of wood and checking for fit until everything was just right.
Has he already chosen his furniture (fuchi/kashira, menuki, tsuba, seppa, and style and color of ito) for the piece? Also, will he need a saya carved as well? Having all if this custom made is going to be an expensive project. I think I spent about $300 on inexpensive fittings and did the work myself and I already had the saya for my blade. Of course, if he needs habakis for the blades, that will be a whole new project with lots of decisions to be made.
Sorry, not trying to overwhelm this thread but make sure he has a good idea of what exactly he wants when he contacts someone to have the work done. A quality blade deserves a quality koshirae.