Liability of estate controllers: court-appointed administrators are liable for GST obligations as if they ran the business. Where an estate of a taxable person carrying on business is under control of the Court of Wards, Administrator General, Official Trustee or a court-appointed receiver or manager, that controller is liable for any tax, interest or penalty under the Act; such amounts shall be levied and recovered from them in the same manner and to the same extent as from the taxable person, with all provisions of the Act and rules applying as if they conducted the business themselves.