If an individual carries on an activity without a reasonable expectation of profit, the individual does not have to charge GST$/$HST on sales.

options:

a$)$ True because the definition of a commercial activity to which GST$/$HST applies includes activities of an individual with no expectation of profit.

b$)$ False because if individuals could do this, many individuals would claim they never had the expectation of profit to avoid charging GST$/$HST$.$

c$)$ True because the definition of a commercial activity to which GST$/$HST applies excludes activities of an individual with no expectation of profit.

d$)$ True because the GST$/$HST is only applicable to business activities, which do not include activities where a profit is not pursued.