Liability of guardians and trustees: custodians held accountable for GST liabilities arising from businesses run for incapacitated persons. Where a business is carried on by a guardian, trustee or agent for a minor or incapacitated person, any tax, interest or penalty payable in respect of that business shall be levied upon and recoverable from the guardian, trustee or agent in the same manner and to the same extent as if the minor or incapacitated person were a capacitated person conducting the business, and all provisions of the Act and rules shall apply accordingly.