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Alberta has only 5% GST while Ontario has 13% HST. Which of the following will charge 13% HST?
A. A business with its head office in Ontario sells inventory to its Alberta customer from its Alberta store
B.An Ontario CPA provides consulting services to a client in Alberta
C.An Alberta business sells and delivers goods to an Ontario customer through its website
D.An Ontario business sells its Alberta warehouse to an Ontario residen
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