50Amendment of deferral determination

50 Amendment of deferral determination (1) The commissioner may, at any time, amend a deferral determination. (2) The commissioner may increase an amount deferred if the commissioner is satisfied that the amendment is necessary to avoid substantial hardship to the person whose obligation is deferred under the determination. (3) The commissioner may reduce an amount deferred if the commissioner is satisfied that the amendment is not likely to cause substantial hardship to the person whose obligation is deferred under the determination.