Yeah, this idea makes sense alright. Millions of people connect to teh internet in the US, and of those a minority are sharing files. So, right off the bat, you've already unfairly accused the majority of people of something that they don't do. Of the filesharers, there are many who don't share music. Why in the world would I bother sharing a single song, when I can share a whole music CD? Why bother with music when I can have videos, movies, or games? Music sucks compared to movies, and games. A tax on CD media would make about as much sense as giving RIAA money for sales of DVDs. By far and large, I can very well guess from personal experience and other's collections of CDs, that the vast majority of CD-R discs sold end up with data, not audio on them. Good thing the US doesn't have such a media tax. Why Canada does is beyond me, looks like they have their head stuck up the canadian record industry's ass to figure out that they're being scammed.