Liability of estate administrators: administrators and receivers are liable for GST, interest and penalties as if they ran the business.

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

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