Not a lawyer, but have been curious about this before. Last I checked, format shifting is legal in Canada. Breaking even the known-broken DVD encryption, however, is illegal. We also appear to still pay a blank media tax. Considering I back up important documents to blank CDs every few months, the Music And Film Induatry of America [0] is still being paid, and so I pirate with a (relatively) clear conscience.

[0] Not the real acronym, but this one allows me to call the media conglomerates the MAFIA for a bit of a giggle