Liability of estate managers: GST liabilities recoverable from courts, trustees, receivers as if they were the taxable person. Where an estate or portion of an estate of a taxable person is under the control of the Court of Wards, Administrator General, Official Trustee, or any receiver or manager (including any de facto manager), any tax, interest or penalty under the GST law shall be levied upon and recovered from such Court of Wards, Administrator General, Official Trustee, receiver or manager in the same manner and to the same extent as it would be from the taxable person, with all provisions of the Act and rules applying accordingly.