5. With respect to the GST/HST, supplies fall under different categories with different sets of rules. Which of the following is false with regard to zero-rated supplies? A Prescription drugs and medical devices are examples of zero-rated supplies. B Input tax credits may be claimed on expenditures made to provide the zero-rated supplies. C Zero-rated supplies are not included in the determination of the mandatory reporting period. D GST/HST is charged at a rate of 0%. E none of the above 6. With respect to GST/HST on residential property, which of the following statements is incorrect? A GST/HST is charged on the sale of homes which have undergone substantial renovations to become 'new' again. B GST/HST is charged on residential rent if the rental is for a term of more than one month. C GST/HST is not typically charged on the sale of used homes. D GST/HST is charged on the sale of brand new homes. E none of the above 7. An individual who is employed for a living filed their tax return on April 16, 2021. A Notice of Assessment (NOA) was mailed to the individual on May 22, 2021, which they received on May 27, 2021. The individual reviewed the NOA, disagreed with it, and plans to file a Notice of Objection. Which of the following dates is the latest date by which the individual must file the NOO? A April 30, 2022 B August 20, 2021 C April 16, 2022 D August 25, 2021 E none of the above