First off, I want to make it clear that it is not a tax. And that has nothing to do with semantics. In actual fact, it is not a tax, but payment for a right, the right of a user to make copies. It is not a tax either in the technical sense of the word or in the fundamental sense underpinning the concept.
This regime exists in Canada and is part of the collective administration regime introduced in the late 1990s in response to new technologies. Far from perfect, this instrument has been the target of much criticism. Anyone could claim that they were not using a tape or CD for artistic purposes. So it is definitely not ideal, but it's the best regime that was found as far as collective administration goes. That is why the cultural sector as a whole has campaigned so hard, unsuccessfully thus far, for the preservation and expansion of this regime, which represents the lesser evil in terms of ensuring some revenue for artists and creators in general.
If there were a better solution, we would be the first to get on board, but that has not been the case so far.