<?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="1458809" lims:id="1458809" regulation-type="SOR" xml:lang="fr" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2024-06-20" lims:enacted-date="2024-06-20" lims:fid="1458810" lims:id="1458810"><InstrumentNumber>2024, ch. 15, art. 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="1458811" lims:id="1458811"><XRefExternal reference-type="act" link="D-1.65">LOI SUR LA TAXE SUR LES SERVICES NUMÉRIQUES</XRefExternal></EnablingAuthority><LongTitle lims:inforce-start-date="2024-06-20" lims:enacted-date="2024-06-20" lims:fid="1458812" lims:id="1458812">Règlement sur la taxe sur les services numériques</LongTitle></Identification><Repealed lims:inforce-start-date="2026-03-26" lims:enacted-date="2026-03-26" lims:fid="1558367" lims:id="1558367">[Abrogé, 2026, ch. 3, art. 127]</Repealed><RecentAmendments><Amendment><AmendmentCitation link="2026_3">2026, ch. 3</AmendmentCitation><AmendmentDate>2026-03-26</AmendmentDate></Amendment><Amendment><AmendmentCitation>TR/2024-33</AmendmentCitation><AmendmentDate>2024-06-28</AmendmentDate></Amendment></RecentAmendments></Regulation>