<?xml version="1.0"?><Regulation lims:pit-date="2026-03-26" hasPreviousVersion="true" lims:lastAmendedDate="2026-03-26" lims:current-date="2026-03-31" lims:inforce-start-date="2024-06-20" lims:enacted-date="2024-06-20" lims:fid="1470403" lims:id="1470403" regulation-type="SOR" xml:lang="en" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2024-06-20" lims:enacted-date="2024-06-20" lims:fid="1470404" lims:id="1470404"><InstrumentNumber>2024, c. 15, s. 97</InstrumentNumber><RegistrationDate><Date><YYYY>2024</YYYY><MM>6</MM><DD>20</DD></Date></RegistrationDate><ConsolidationDate><Date><YYYY>2026</YYYY><MM>4</MM><DD>1</DD></Date></ConsolidationDate><EnablingAuthority lims:inforce-start-date="2024-06-20" lims:enacted-date="2024-06-20" lims:fid="1470405" lims:id="1470405"><XRefExternal reference-type="act" link="D-1.65">DIGITAL SERVICES TAX ACT</XRefExternal></EnablingAuthority><LongTitle lims:inforce-start-date="2024-06-20" lims:enacted-date="2024-06-20" lims:fid="1470406" lims:id="1470406">Digital Services Tax Regulations</LongTitle></Identification><Repealed lims:inforce-start-date="2026-03-26" lims:enacted-date="2026-03-26" lims:fid="1570287" lims:id="1570287">[Repealed, 2026, c. 3, s. 127]</Repealed><RecentAmendments><Amendment><AmendmentCitation link="2026_3">2026, c. 3</AmendmentCitation><AmendmentDate>2026-03-26</AmendmentDate></Amendment><Amendment><AmendmentCitation>SI/2024-33</AmendmentCitation><AmendmentDate>2024-06-28</AmendmentDate></Amendment></RecentAmendments></Regulation>