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Regarding Provincial Sales Tax (PST)

Question 18

Multiple Choice

Regarding Provincial Sales Tax (PST) ,


A) the purchaser includes any PST paid in the cost of the goods or services.
B) all PST paid is recorded in a "PST Expense" account.
C) all PST paid is recorded in a "PST Recoverable" account.
D) for statement of financial position presentation, a PST registrant "nets" any PST paid against any PST collected from customers.

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