Liability of estate managers makes them responsible for unpaid GST, interest and penalties as if they were the taxpayer.

Where an estate of a taxable person is under control of the Court of Wards, Administrator General, Official Trustee, or any receiver or manager appointed by or under a court order, tax, interest and penalty under the Act shall be levied upon and recoverable from that controller in the same manner and to the same extent as from the taxable person, and all provisions of the Act and rules apply as if the controller were conducting the business.

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