Liability of guardians and trustees: custodians may be held personally liable for GST obligations of incapacitated persons.

Where a business subject to tax, interest or penalty is carried on by a guardian, trustee or agent for a minor or other incapacitated person, that guardian, trustee or agent is liable to the same extent as the minor or incapacitated person would be if capacitated and conducting the business, and tax, interest and penalties shall be levied upon and recoverable from the guardian, trustee or agent in the same manner, with all provisions of the Act and rules applying accordingly.

---

---

---