With respect to the GST/HST, supplies fall under different categories with different sets of rules. Which of the following is false with regard to zero-rated supplies?

A. Input tax credits may be claimed on expenditures made to provide the zero-rated supplies.

B. GST/HST is charged at a rate of 0%.

C. Prescription drugs and medical devices are examples of zero-rated supplies.

D. Zero-rated supplies are not included in the determination of the mandatory reporting period.