34When tax not paid during lifetime

34 When tax not paid during lifetime

(1) In any case where, at the time of a taxpayer’s death, tax due by the taxpayer has not been assessed or paid: (a) the Commissioner shall have the same powers and remedies against the executors and administrators of the taxpayer in respect of the liability which the taxpayer had as he would have had against the taxpayer in his lifetime; (b) the executors and administrators shall furnish such returns and information as the Commissioner requires for the purpose of an accurate assessment; (c) the amount of any tax that the executors and administrators are liable to pay shall be a first charge on all the taxpayer’s estate in the hands of the executors and administrators; and (d) no lapse of time shall prevent the operation of this section. (2) In subsection (1), unless the contrary intention appears, tax includes: (a) further tax; and (b) additional tax under section 29 or Part VIII.