Canadians Kill MP3 Player Tax

This report does not make it clear as to why the Federal Court of Appeal struck down such a tax.

There are provision in the Canadian copyright laws that allow for audio recording media, on the theory that they are means of distribution, but an MP3 player is not a means of distribution of music, but rather a means of consumption of music.

Simply put, people don't swap MP3 players, though obviously some people swap music files.