Apple Canada has announced the details of its 'iPod Levy Refund Program'.

The company is refunding money it collected on behalf of Canada's royalty collection body, the Canadian Private Copying Collective (CPCC), which had been collecting a tax on behalf of musicians.

This tax was declared unlawful by the Supreme Court of Canada, which rejected the levy on iPods and other digital music devices. The tax was designed to compensate artists for illegal file sharing.

Apple is offering iPod owners a mail-in rebate form. Canadian's who purchased an iPod or iPod mini in Canada between December 13, 2003 and December 21, 2004 can claim back either $15 (for iPods with up to 10GB capacity) or $25 (over 10GB iPod).

The company instructs qualifying iPod owners as follows: "To request a refund, you must print out, complete, and sign a claim form (downloadable PDF). Attach your proof of purchase (sales receipt or invoice) to the completed claim form and mail it in. Received claim forms will be checked for validity, and qualifying purchasers should receive their refunds in four to six weeks from the date your claim form is processed. All requests must be postmarked on or before December 31, 2005."

Money that is unclaimed by December 31, 2005 will be donated to the Canadian Red Cross, the company said.