1. Which of the following is a taxable entity for Canadian income tax purposes? (5) A. Darklyn Ltd., a Canadian resident corporation. B. Ms. Sarah Bright, a Canadian resident. C. Walters and Walters, a group of CPAs operating as a partnership. D. The Martin family trust 2. Which of the following could NOT be required to file a GST return? (5) A. Chan's Clothing Store (an unincorporated business) B. The Chan Foundation (a registered charity) C. Min Chan (an individual) D. All of the above could be required to file a GST return. Answer: