Waiver of liability or cancellation

We may waive or cancel all or part of any 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 and whether the same transaction also gave rise to another tax.

To consider your request, you will need to send us 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 owed.

Date modified:

2016-12-01