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    <title>Liability of Court of Wards, etc.</title>
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    <description>Where an estate or part of an estate of a taxable person is under control of the Court of Wards, Administrator General, Official Trustee, or any receiver or manager (including any de facto manager), GST tax, interest and penalties shall be levied upon and recovered from that controller in the same manner and to the same extent as from the taxable person, with all provisions of the Act and rules applying accordingly.</description>
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      <description>Where an estate or part of an estate of a taxable person is under control of the Court of Wards, Administrator General, Official Trustee, or any receiver or manager (including any de facto manager), GST tax, interest and penalties shall be levied upon and recovered from that controller in the same manner and to the same extent as from the taxable person, with all provisions of the Act and rules applying accordingly.</description>
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