It no longer applies to ipods for sureDanksi said:I believe it's illegal to share/upload, but not download.
Canadians pay an additional tarriff on recordable media, which I understood was supposed to go to the record industry for 'lost revenue'. It was in the news a lot in the last year, as MP3 devices (such as iPods) were being taxed in the same way, however they are no longer covered by the recordable media tarriff. Seems to leave an interesting gap in the legal loophole now, since I would imagine most downloaders either leave their MP3's on their hard drives or copy them to an MP3 device. Not many would burn to CD's as in the past perhaps.
This doesn't cover video though.
http://www.apple.com/ca/ipodlevyrefund/