FYI, here is the official tariff for for the Levy on blank media for music reproduction in Canada:

3. (1) Subject to subsection (2), the levy rates shall be
(a) 29¢ for each audio cassette of 40 minutes or more in length;
(b) 21¢ for each CD-R or CD-RW;
(c) 77¢ for each CD-R Audio, CD-RW Audio or MiniDisc.

DVD-R are not considered as audio media.