Mix: AAPL, Canada, Jacuzzi, Unlock

Apple will report its fourth quarter earnings later today, and will host a webcast discussing fourth quarter financial results at 2:00 p.m. PDT / 5:00 p.m. EDT.

The Copyright Board of Canada has approved a new tax on music downloads from iTunes and other online retailers. Retroactive to 1996, the tax means Apple will have to pay 3.1 cents for each music file they sell, or 1.5 cents per track for complete albums, to SOCAN (the Society of Composers, Authors and Music Publishers of Canada).

Jacuzzi has introduced its new J-480 hot tub with the AquaSound Audio System option. The AquaSound equips the tub with an iPod dock, along with waterproof micro-speakers, CD player, AM/FM radio, powered subwoofer, and remote control.

According to a spokeswoman for Orange, the iPhone will be offered in France in both locked and unlocked versions. While the locked version will sell for €399 as previously reported, the unlocked version will cost more.