Liability of estate administrators: estate controllers held liable for GST tax, interest and penalties as if conducting the business.

Where an estate or any portion of the estate of a taxable person carrying on a business is under the control of a Court of Wards, Administrator General, Official Trustee, or any receiver or manager appointed by a court, tax, interest or penalty payable under the Act shall be levied upon and recovered from that estate controller in like manner and to the same extent as it would be determined and recovered from the taxable person as if he were conducting the business himself, and all provisions of the Act and rules apply accordingly.

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