How to request a waiver or a cancellation of taxes

We may waive or cancel all or part of the taxes if we determine it is fair to do so after reviewing all factors, including whether:

  • the tax arose because of a reasonable error
  • the extent to which the transaction or series of transactions that gave rise to the tax also gave rise to another tax under the Income Tax Act
  • the extent to which payments have been made from the person’s registered plan

The waiver or cancellation applies only to taxes paid under anti-avoidance rules. It does not apply to any other taxes paid under the Income Tax Act.

To consider your request, we need a letter that explains why the tax liability arose, and why it would be fair to cancel or waive all or part of the tax. Send your request to your regular tax centre as shown on your notice of assessment or reassessment.

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