From iLounge:
Apple Canada has launched a refund claims process for iPod owners who were charged a levy that was applied to the purchase price of the device. Canadian customers who bought an iPod or an iPod mini from December 13, 2003 through December 21, 2004 are eligible to receive a refund on the “iPod tax.†According to Apple, “an iPod with up to 10GB was levied CA$15 and an iPod with over 10GB was levied $25.â€
If you would like a refund, you must have proof of purchase. If you do, then visit the Apple iPod Levy website and download, printout, and fill out the levy refund form. You must send in your refund request by December 31st, 2005.