DECLARE @x TABLE(Id INT, City VARCHAR(32), Province VARCHAR(32), Country VARCHAR(32));

INSERT @x(Id, City, Province, Country) VALUES
(1,'Vancouver','British Columbia','Canada'),
(2,'New York' , null             , null   ),
(3, null      ,'Adama'           , null   ),
(4, null      , null             ,'France'),
(5,'Winnepeg' ,'Manitoba'        , null   ),
(6, null      ,'Quebec'          ,'Canada'),
(7,'Seattle'  , null             ,'USA'   );

SELECT Id, Location = STUFF(
      COALESCE(', ' + RTRIM(City),     '') 
    + COALESCE(', ' + RTRIM(Province), '') 
    + COALESCE(', ' + RTRIM(Country),  '')
    , 1, 2, '')
  FROM @x;