Which of the following is not a fully taxable supply? A. A bus ride from home to school. B. The purchase of a litre of milk at the grocery store. C. The purchase of a meal in a restaurant. D. The completion of a tax return by an accounting firm. The responsibility for collection of GST/HST when taxable supplies are purchased falls upon the provider of the supplies the CRA the purchaser of the supplies provincial governments in the case of HST, the federal government in the case of GST Which of the following are included in fully taxable supplies for purposes of GST? Cleaning services Basic health care services Educational courses Child care services Kevin Knight, a lawyer, is a sole practitioner in the province of Ontario. The HST rate in Ontario is 13 percent. Kevin has requested that you advise him on what his HST remittance should be for the October to December quarter. Details of transactions, excluding HST, between October and December are: Revenues Expenses: Salaries $30,000 $ 7,000 11,000 500 3,000 Proprietor's drawings Office supplies Rent The HST that is to be remitted for the October to December quarter is: A. $1,105. B. $2,535. C. $3,445. D. $3,835. E. None of the above