Laurent said:Payment for Products. You agree to pay for all Products you purchase through the Service, and that iTunes may charge your payment card for any Products purchased, and for any additional amounts (including any taxes and late fees, as applicable) as may be accrued by or in connection with your Account.
Source: http://www.apple.com/ca/support/itunes/legal/terms.html
Now I am confused? And MacCritics says that taxes aren't included in iTMS...
http://www.maccritic.com/print/193_0_13_0_M
It's really confusing, and MacCritic doesn't say why he thinks the price is definitely plus taxes. The terms of service quote is not crystal clear to me in saying that taxes are a separate transaction later on; could just be standard @ss-covering legalese to prevent users from weaseling out of paying somehow.
Anyway, Apple not clearly saying "tax included" is not a good sign. If taxes were included, it would be a big selling point. Really big, since sales tax is as high as 15% in Canada.
So, until my credit card statement comes in, I'll assume it's plus tax. Which is, in many cases, still a great deal. Consider the Nirvana box set. Out of 64 tracks, about 60 are worth having (if you're into Nirvana, of course). You get them for $29.97 minus the DVD and plus an hour-long interview. Tax or no tax, that's way better than the UK or US iTMS or a physical copy, assuming the DVD isn't much of an attraction for you.