This is one of the newer (although kinda stupid) virus spreaders I have seen this year. It sends a UPS notice to a random (in this case even non-existent) email address in your domain with an attachment of a virus disguised as an invoice to be printed out.

Thank goodness our company has invested on a security gateway called Borderware, which prevents malicious emails such as this from wreaking havoc on the network.

A common (and unfortunately, effective) technique for luring e-mail users into opening virus-launching attachments is to send messages that would appear to be relevant or important to many of their potential recipients. One way of accomplishing this feat is to make the virus-carrying messages appear to come from some type of business entity that many people commonly deal with, such as one of the large Internet auction or retailing sites, or a national bank (or other financial institution), or a major provider of a common service.
–Snopes.com

Rule is always to check the originating email address. In this case the sender is NOT UPS but “teld@grics.qc.ca”. That itself is a tell-tale sign that the email is fraudulent.