The basic premise behind the Ontario Employment Standards Act (ESA) is:

(A) Setting the rights of all employees in Canada

(B) Setting minimum standards at Ontario workplace

(C) Setting minimum wages in Ontario workplace, including postal workers

(D) All of the above

Which of the following are zero-rated goods & services for the purpose of HST?

(a) Essential goods & services necessary for business

(b) Soft drinks

(c) Alcoholic beverages

(d) All of the above