Liability of guardians: guardians, trustees or agents liable for GST tax, interest and penalty as if the minor were capacitated.

Section 91 provides that when a business subject to tax is carried on by a guardian, trustee or agent for a minor or incapacitated person, the tax, interest and penalty shall be levied upon and recoverable from that guardian, trustee or agent as if the minor or incapacitated person were a major conducting the business, with all provisions of the Act and rules applying accordingly.

---

---

---