I'm still a fan of Logitechs USB headsets. At work I have the
Premium USB Headset 350, and I even bought one of the
USB Headset 250 for a friend which he loves. The Premium 350 should run you around $40 CAN, and the 250s for $25-30. Since price is a big factor for you I'd probably go with the 250s (btw, Logitech sells both as refurbished too, and you usually can get them for 1/2 the price I've listed).
I don't recommend the
Precision PC Gaming USB (usually the same price as the 350s). They aren't that bad, but due to their open-air design they don't have the same punch in the low end that the other ones I've listed do (they are more mid to high). However, they are much more comfortable to wear over the long haul.