Section 207.64 — Income Tax Act: Waiver of tax payable

If a person would otherwise be liable to pay a tax under this Part because of any of sections 207.61 to 207.63, the Minister may waive or cancel all or part of the liability if the Minister considers it just and equitable to do so having regard to all the circumstances, including whether the tax arose as a consequence of reasonable error; and the extent to which the transaction or event or series of transactions or events that gave rise to the tax also gave rise to another tax under this Act.