By Canadian sampling laws, I walk a VERY thin line when it comes to pirating: I rent DVDs, make a sample copy, and return the original while keeping the copy. Though technically legal, the law really does imply that you can only do that to owned copies.
I don't consider pirating as theft by Canadian law. If I own a DVD, I'm allowed to make as many copies of it as I want. Giving away copies (for free) I consider as free use and therefore do. IIRC, however, Canadian law considers any sharing of sample copies to be a legal violation of the sampling law.
As for selling or trading copies, I consider that bootlegging and not piracy, and therefore find it illegal and don't take part in it. (Though I did take part in Tape Buying and Tape Trading when the only source of DBZ/GT in North America was through craptacular fansubs.)
As for downloading, I think it's circumstancial (which is why so many companies are trying to make it illegal in Canada). It sounds a hell of a lot as merely a digital form of the sampling law. If you were paying for the right to download (**coughNARUTOFAN.COMcough**), then I would consider it illegal since it sounds like digital bootlegging.
However, I'm a total hypocrite when it comes to purchasing material that's non-existant in North America. If it can't and be obtained and sounds like it won't be anytime soon (in a circumstance that makes overseas imports illegal), then I'll totally break such a law and bootleg if necessary.
EDIT: Oh, and that commercial about how download and copies steal from the workers and not the companies is bullshit. The only argument that makes sense is that it prevents potential profit for the company. I've never met a stuntman or crewmember who get paid via a percentage of the gross income, have you?