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Society of Composers, Authors and Music Publishers of Canada v. Canadian Ass'n of Internet Providers 2 S.C.R. 427, 2004 SCC 45 - also known as the Tariff 22 case - is a leading decision by the Supreme Court of Canada on Internet service provider (ISP) liability for copyright infringement. The Court found that there is no liability for information found in web caches. An ISP's liability depends on whether it limits itself to "a conduit" or a content-neutral function and is not dependent on where the ISP is located.