I guess it all depends on what kind of Humour they like --

If they like British humour, maybe Monty Pyton, Fawlty Towers, 'Allo 'Allo - things like that

For American Humour, I always liked Frasier, Night Court and such.

For Canadian Humour, probabally Red Green (and unlimited things to do with Duct Tape )

Thats all I can think of off the top of my head. Again, its up to what they like -- what my Dad finds funny is completely different than what my Mom does, and both are different from what I like