Liability of estate managers: administrators and receivers are liable for GST obligations as if they conducted the business.

Where an estate of a taxable person is under the control of the Court of Wards, Administrator General, Official Trustee, receiver or manager appointed by a court, those controllers are liable for tax, interest and penalty and such liabilities shall be levied and recovered from them in the same manner and to the same extent as from the taxable person, with all provisions of the Act and rules applying as if they conducted the business themselves.

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