The idea of a tax on ipods is no more “toxic” or “dumb” than the one that presently exists on other blank media – which in many cases are *less* likely to be used for “illegal” copies of copyrighted material. (And regardless of what has been asked for, any actual amount would be subject to future ajudication so the requested rate of $75 is certainly not necessarily what would be applied in the law or assigned by an arbitrator.)
If a media levy is to be used to support the creative industries while freeing Canadians to format shift without other fee or penalty, then so be it, but if so then the levy should apply to *all* media types, and for it to be fair there should really be an option for purchase of levy-free media on which copies are not permitted without ownership of a license (analogous to the tax-free fuel provided in some areas for agriculture).