Liability of guardians and trustees: representatives are accountable for GST tax, interest and penalties as if the represented person were capacitated.

Liability is imposed on guardians, trustees and agents who carry on business on behalf of a minor or incapacitated person: tax, interest and penalties shall be levied on and recovered from those representatives in the same manner and to the same extent as if the person represented were a major conducting the business, and all provisions of the Act and rules apply accordingly.

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