Marginal note:Waiver of liability
206.4 If a person would otherwise be liable to pay a tax under this Part for a calendar year, the Minister may waive or cancel all or part of the liability where it is just and equitable to do so having regard to all the circumstances, including
(a) whether the tax arose as a consequence of reasonable error; and
(b) the extent to which the transaction which gave rise to the tax also gave rise to another tax under this Part.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 2007, c. 35, s. 120
- Date modified: