CRIA would and has argued fiercely against the supposed effectiveness of the levy (levy, not a tax). See the below for an explanation of the levy.
http://neil.eton.ca/copylevy.shtml
Also note that many retailers do not charge the levy. Techtronics Computer in Calgary's north-east (on McKnight) does not charge any levy, they quite often sell blank CD's at about $0.30/ea.
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-Quinn
Man, n. ...His chief occupation is extermination of other animals and his own species, which, however, multiplies with such insistent rapidity as to infest the whole habitable earth, and Canada. - A. Bierce, Devil's Dictionary, 1906
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