<?xml version="1.0"?><Statute 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="1468876" lims:id="1468876" bill-origin="commons" bill-type="govt-public" 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="1468877" lims:id="1468877"><BillNumber>C-59</BillNumber><Parliament><Session>1</Session><Number>44</Number><RegnalYear><Year-s>70-71</Year-s><Monarch>Elizabeth II – 1-2 Charles III</Monarch></RegnalYear><Year-s>2021-2022-2023-2024</Year-s></Parliament><LongTitle lims:inforce-start-date="2024-06-20" lims:enacted-date="2024-06-20" lims:fid="1468878" lims:id="1468878">An Act respecting a digital services tax</LongTitle><ShortTitle lims:inforce-start-date="2024-06-20" lims:enacted-date="2024-06-20" lims:fid="1468879" lims:id="1468879" status="official">Digital Services Tax Act</ShortTitle><BillHistory lims:inforce-start-date="2024-06-20" lims:enacted-date="2024-06-20" lims:fid="1468881" lims:id="1468881"><Stages stage="consolidation"><Date><YYYY>2026</YYYY><MM>4</MM><DD>1</DD></Date></Stages><Stages lims:inforce-start-date="2024-06-20" lims:enacted-date="2024-06-20" lims:fid="1468882" lims:id="1468882" stage="assented-to"><Date><YYYY>2024</YYYY><MM>6</MM><DD>20</DD></Date></Stages></BillHistory><Chapter lims:inforce-start-date="2024-06-20" lims:enacted-date="2024-06-20" lims:fid="1468883" lims:id="1468883"><ConsolidatedNumber official="no">D-1.65</ConsolidatedNumber><AnnualStatuteId><AnnualStatuteNumber>15, s. 96</AnnualStatuteNumber><YYYY>2024</YYYY></AnnualStatuteId></Chapter></Identification><Repealed lims:inforce-start-date="2026-03-26" lims:enacted-date="2026-03-26" lims:fid="1570286" lims:id="1570286">[Repealed, 2026, c. 3, s. 126]</Repealed><RecentAmendments><Amendment><AmendmentCitation link="2026_3">2026, c. 3</AmendmentCitation><AmendmentDate>2026-03-26</AmendmentDate></Amendment><Amendment><AmendmentCitation link="2024_15">2024, c. 15</AmendmentCitation><AmendmentDate>2024-06-28</AmendmentDate></Amendment><Amendment><AmendmentCitation link="2024_17">2024, c. 17</AmendmentCitation><AmendmentDate>2024-06-28</AmendmentDate></Amendment></RecentAmendments></Statute>