Representative assessee definition clarifies who is liable for another's tax obligations and requires a hearing before designation.

Defines representative assessee categories who may be treated as liable for another's tax obligations, including agents of non-residents, guardians or managers of minors or persons of unsound mind, court-appointed managers and trustees, executors and legal representatives of deceased assessees, participants on dissolution of unincorporated bodies, and company liquidators; broadly defines an agent of a non-resident to include persons employed by or having business connections with the non-resident, trustees and transferees of capital assets, except certain intermediary brokers, and requires an opportunity of being heard before treating any person as the agent of a non-resident.

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