A celebrated theorem of Whitney says that every $C^1$-manifold can be made a smooth manifold by considering an appropriate differentiable structure.
On the other hand, a set $M\subseteq \mathbb R^n$ (with the subspace topology) has the property of being a $C^k$-manifold means that, for every $x\in M$, there are an open set $V\subseteq \mathbb R^m$ containing $x$ and an injective $C^k$-function $f:U\to\mathbb R^m$ on some open set $U\subseteq\mathbb R^n$ such that $M\cap V=f(U)$, $f^{-1}:M\cap V\to U$ is continuous, and $f'(t):\mathbb R^n\to\mathbb R^m$ is injective for all $t\in U$.
I am quite sure that Whitney's theorem does not say that the properties of being a $C^k$- or a $C^p$-manifold are equivalent for different $k,p\in\mathbb N$.
What are simple examples?
If $g:\mathbb R \to \mathbb R$ is $C^1$ but not $C^2$ (e.g., $g(t)=0$ for $t\le 0$ and $g(t)=t^2$ for $t>0$), the graph $\{(t,g(t)):t\in\mathbb R\}$ is clearly a $C^1$-manifold. I am very embarrassed that I don't see if it can be $C^2$.