Frankenbuffer (883657) writes "The Canadian Copyright Board's attempt to place a charge of between $5 and $75 on media players like the iPod, ostensibly to compensate the recording industry for music that is copied to the devices, was struck down by the Federal Court of Appeal. [http://www.theglobeandmail.com/servlet/story/RTGAM.20080111.wipod11/BNStory/Technology/home]
Opponents of the tax, including the Retail Council of Canada, argued that media players should be considered as playback devices like portable CD players, not as blank media like CDs which attract the tax. Interestingly, that argument appears to be irrelevant. The Court's decision seems to be based on finding that the Copyright Board doesn't have legal authority to impose the levy."