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 and whether the tax also
gave rise to more than one tax 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 letter to the following
address:  RRSP Return Processing Unit Ottawa Technology Centre
875 Heron Road Ottawa ON K1A 1A2