(1) A person in whose name the chargeable income of a deceased person, the estate of a deceased person, an incapacitated person, a non-resident or any other person is chargeable, is responsible for doing all such things as are under this Act required to be done by a person chargeable to tax.
(2) Where a person is liable to furnish a return of income under section 84, whether or not chargeable to tax, the obligation imposed by subsection (1) applies to any representative taxpayer acting on behalf of such person.