Liability of guardians and trustees: representatives are directly chargeable for GST liabilities arising from fiduciary businesses. Guardians, trustees or agents conducting a business for a minor or incapacitated person are chargeable and recoverable for tax, interest and penalty in the same manner and to the same extent as if that person were competent and conducting the business, with all provisions of the Act and rules applying to those representatives accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Liability of guardians and trustees: representatives are directly chargeable for GST liabilities arising from fiduciary businesses.
Guardians, trustees or agents conducting a business for a minor or incapacitated person are chargeable and recoverable for tax, interest and penalty in the same manner and to the same extent as if that person were competent and conducting the business, with all provisions of the Act and rules applying to those representatives accordingly.
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