Liability of estate managers: controllers of a taxable estate are liable for GST obligations and recoverable like the taxable person. Where a taxable person's estate is under the control of the Court of Wards, Administrator General, Official Trustee, or any court-appointed receiver or manager, those controllers are liable for tax, interest and penalty under the Act; such liabilities may be levied upon and recovered from them in the same manner and to the same extent as from the taxable person, with all provisions and rules of the Act applying accordingly.