For the last few weeks, the offices of the Canadian Taxpayers Federation have been deluged with calls from taxpayers and the media, all with the same question: "So, where are our taxes going next year "

Despite our best efforts to put a cheery spin on it, the answer is also usually formulaic: "Up." And, alas, 1999 will be no exception.

For starters, there is a new tax due to hit your pockets January 1st. Because of 1997 legislation to amend the federal Copyright Act, a 'tape tax' billed to Canadian cassette tape manufacturers and importers must take affect the first day of 1999.

You won't see it, however, for two reasons. The first is that it will be billed to manufacturers and importers of blank cassette tapes and CDs, who will then pass the cost on to the retailer who will then pass it to you in the form of higher prices.

The second reason you won't notice the tax - at least not right away - is because the federal Copyright Board, which must set the rate of the tax, won't actually decide on it until later in 1999. They delayed a decision on the tax because over 3,000 Canadians wrote to them this past summer complaining about it. But the Board has no power to stop the tax, only to decide how much it should be.

That means that when the Board finally does decide on a tax rate, there will also be a retroactive bill to manufacturers. Does that mean your blank cassette tapes and blank CDs will cost more on January 1 Hard to say. As soon as retailers run out of the tapes they bought in 1998, they will have to get more from manufacturers, who may raise the price in anticipation of the new tax, even though they are not sure what the eventual amount will be.

Regardless, one thing is for sure. This time this next year you could pay a lot more for blank cassettes and CDs. Several artists' collectives want the Copyright Board to tax a 90-minute tape to the tune of $1.50. If they get their way, that means a five-pack of your favorite Maxells which now costs $8.00 could soon cost $15.50 thanks to the extra tax, not including GST and provincial sales tax.

The blank tape/CD tax is the brainchild of federal Heritage Minister Sheila Copps who thinks songwriters and record companies get ripped off if you buy a CD and tape it to play on your car's cassette player. Technically that's illegal, but it shouldn't be. After all, if you pay for the CD, you shouldn't have to pay royalties twice for both the CD and a blank cassette if it is only for personal use. Besides, many users of blank CDs and cassettes - churches, independent production studios, and seminar tape companies - will also pay the tax even though they certainly can't be accused of copyright infringement.

What about other 1999 taxes Well, remember federal finance minister Paul Martin's announcement about a cut in Employment Insurance taxes - by about $60 a year for someone earning $39,000 He forgot to mention that that same wage-earner will see Canada Pension Plan taxes rise by about $120 in 1999. That means the $39,000 employee will actually pay $60 more in payroll taxes next year.

We must all watch carefully when politicians talk about lowering our taxes. While Mr. Martin filled your left pocket with three new crisp $20 bills, he took six old crumpled ones out of your right one.