The thing that bothers me about this i-tax idea is that you're adding costs for the Canadian consumer, who is presumably wishing to buy his or her smartphone product domestically. That person may not be consuming.... I have an iPod, and I'm fortunate enough to own a BlackBerry. I use my iPod for my music, not my BlackBerry, but you're going to be taxing both of them, even though one device is not being used for music or entertainment at all. Consumers will see this as unjust. Some, not all, will find ways around it. That isn't the right business model.
This legislation is about going after the bad guys and creating some rules that are reasonable for the consumer--we allow time shifting and format shifting--but also providing ways to get at the people who are really destroying value. Those are the BitTorrent sites and other people who are destroying the value. That's what this legislation is about.