In fact, the Copyright Board of Canada is an economic regulation agency, and it operates exactly like a court.
On the one hand, the Canadian Private Copying Collective will come in with its armada of experts and lawyers to prove the value of copies made and how much the levy should be.
But believe me that, on the other hand, there are all the manufacturers, importers and retailers of these blank audio media that also come in with their armadas of experts to try to contradict what the CPCC is trying to obtain.
Based on the evidence brought before it, the Copyright Board of Canada, like a tribunal, rules and renders a decision determining what is fair and equitable to pay for a medium based on the use that is made of it.