This article is from the CD-Recordable FAQ, by Andy McFadden (firstname.lastname@example.org) with numerous contributions by others.
In the United States, a distinction is made between "consumer digital
audio" media and data media. You have to pay extra for consumer audio CD-R
blanks and DAT tapes, and the music recording industry gets a piece on the
assumption that the media will be used to hold commercially recorded
Canada has gone a step farther, by placing a levy upon *all* media capable
of storing audio. Even the "data" CD-R blanks, which don't work in consumer
audio CD-recordable decks, are subject to the levy. Starting Jan 1 2001,
the levy was raised from CDN$0.052 to CDN$0.21 (a 4x increase) for CD-R
and CD-RW discs.
Some web sites with more information:
See also http://www.cb-cda.gc.ca/news-e.html for a 1999/12/17 announcement
that the Levy has gone into effect, and http://www.cb-cda.gc.ca/news-e.html
for an announcement about the 2001 price increase.
http://www.cb-cda.gc.ca/tariffs/proposed/c25022006-b.pdf has the 2007
proposal, which continues the CDN$0.21 per disc price. The price for discs
purchased in bulk quantities can more than double because of the levy.