Among the following options which one cannot be required to file a GST return?

A. an unincorporated business

B. a registered charity

C. an individual

D. All of the above could be required to file a GST return.

Among the following which one is the correct option which is entitled to taxable entity for Canadian income tax purposes

A. a Canadian resident corporation.

B. a Canadian resident.

C. a partnership.

D. The Martin family trust.