Liability of guardians and trustees: personal responsibility for GST tax, interest and penalties when conducting business for incapacitated persons.

Where business subject to tax is carried on by a guardian, trustee or agent for the benefit of a minor or incapacitated person, the guardian, trustee or agent is personally liable for any tax, interest or penalty and such liabilities shall be levied and recovered from them as if the person on whose behalf the business is carried on were a capacitated taxpayer, with all provisions of the Act and rules applying accordingly.

---

---

---