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;