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As per CRA: If you wish to cancel or waive the tax on your excess contributions:
You can ask the CRA in writing to consider canceling or waiving the tax if the following two conditions are met:
- your excess contributions on which the tax is based arose due to a reasonable error.
- you are taking, or have taken, reasonable steps to eliminate the excess contributions.
Include the following with your letter:
- why you made excess contributions and why this is a reasonable error.
- any other correspondence that shows that your excess contributions are due to a reasonable error.
For further information please click: What happens if you go over your RRSP deduction limit?