Regulation 11

A receiver appointed by a court and a trustee, guardian, curator or committee having the direction, control or management of the affairs of an incapacitated person shall be answerable for all matters required by the Act or these Regulations to be done by that incapacitated person.

An agent, attorney, manager, receiver or trustee having the direction, control or management of the affairs of a non-resident employer shall be answerable for all matters required by these Regulations to be done by that non-resident person.

Where an individual dies, then as respects any period either prior to his death or during the course of administration of his estate, all rights and duties which would have attached to him under the Act or these Regulations if he had not died shall pass to his executor and any tax due shall be payable out of the estate of that deceased person.

Where a company is being wound up, the liquidator shall not distribute any of the assets to the shareholders without making provision for the payment in full of any tax which may be found payable by the company.