On March 19, 1998, new federal copyright legislation came into force. Among other things, the legislation provides for a levy to be collected on blank audio recording media.
It is called a levy (and not a tax) because it is not collected by any level of government, it is collected by a group representing the recording industry. In a letter to the Copyright Board of Canada released Monday, January 18, 1999, the five collectives that filed tariffs for a proposed levy on blank audio recording media announced the creation of the Canadian Private Copying Collective (CPCC).
The Copyright Board decides on the amount of the levy and what media it applies to. The CPCC submits its proposed levies and the Copyright Board holds hearings to hear any objections to the proposed levy amounts. Note that the Copyright Board CANNOT change the law, they can only determine the levy value and the media to which it will apply. The levy can be set for a 1- or 2-year period. So far, all of the periods set and requested have been 2 years.
The first time the Copyright Board set the levy was December 17, 1999.
letter to the Copyright Board of Canada
Canadian Private Copying Collective (CPCC)
Some other stuff for you to check out.
Copy Right For Canadians