Tax liability of guardian or trustee: tax, interest and penalty recoverable from guardian/trustee acting for a minor.

Tax liability for a business carried on by a guardian, trustee or agent for a minor or incapacitated person is levied upon and recoverable from that guardian, trustee or agent; tax, interest and penalty in respect of such business are enforceable against the representative who conducts the business for the benefit of the minor or incapacitated person.

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