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; and
• the extent to which payments have been made from the RESP

The waiver is limited to tax paid under the anti-avoidance rules and not taxes paid under any other part of the Income Tax Act.

To consider your request, we need a letter that explains why the tax liability arose, why this is a reasonable error, and why it would be fair to cancel or waive all or part of the tax.

Send your letter to one of the following addresses:

Canada Revenue Agency
Pension Workflow Team
Sudbury Tax Centre
PO Box 20000, Station A
Sudbury, ON P3A 5C1

Or

Canada Revenue Agency
Pension Workflow Team
Winnipeg Tax Centre
PO Box 14000, Station Main
Winnipeg, MB R3C 3M2

Forms and publications

• Form RC339, Individual Return for Certain Taxes for RRSPs, RRIFs, RESPs or RDSPs