Anonymous Coward writes "Canada has restarted talks on a tax of 74 cents per 15 minutes on digital recording media that is scheduled to begin on January 1st."
It's interesting that when DAT was taxed, the format never caught on. Then again, CD-ROM is already a popular format. For more on the DAT issue, which this very closely parallels, RMS has an interesting article
that appeared in Wired about 7 years ago, titled "The Right Way to Tax DAT".