The Board also determined that digital audiotapes did not qualify as a leviable medium under the provisions of the Act. |
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Manufacturers and importers are responsible for paying the levy on each unit of leviable media that they sell or otherwise dispose of in Canada. |
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Duties, taxes and any other costs leviable at the respective countries shall be borne by the consignee. |
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The customs duties leviable on goods destined for the interior shall be collected at the port of entry and handed over to the administration of the area of destination. |
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Aren't Digital Audio Recorders a device rather than a medium, and therefore not leviable under the Copyright Act? |
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When the CPCC filed its second proposed tariff to cover the period 2001 and 2002, it did not propose that the Board identify as leviable media any media additional to those approved in the Board's initial decision. |
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Third, some targeted media are not leviable. |
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The Federal Court of Appeal, however, concluded that the non-removable memory was not leviable and that the Copyright Board had no authority to certify a levy on digital audio recorders or their embedded memory. |
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Because MAT was leviable on them, therefore these assessments, these demand have been raised. |
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