Which of the following is NOT correct?

	1.	Long-term residential rents are exempt from GST.
	2.	In a province, there can be a provincial sales tax or the HST, but not both.
	3.	All persons engaged in a business must register with the CRA for GST purposes.
	4.	Manitoba and Saskatchewan charge GST at the same rate.

1 points

• Question 4 of 5
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