rip off company : eBay Guides

I ordered two of these items on July4th 2008 through ebay.Never received them and found just after I ordered them he took my cash and folded his business.I'm from Canada so I believed they may have been caught up in customs.Wrong.Emailed this loser and he advised he closed due toEbay prices but basically to wait for a refund .Filed a dispute 46 days after and low and behold I was one day past their complaint time and Ebay or Paypal won't help.This guy is a loser and no doubt will resurface on Ebay. Don't expect much help from Ebay or Paypal as I'm trying to find an appeal process but of course no answer forthcoming.They suggest I file a complaint with the police etc.Come on I live in Canada.Lesson well learned on this one...