modules/user/views_handler_field_user_link_cancel.inc

<?php
class views_handler_field_user_link_cancel extends views_handler_field_user_link {

  function render_link($data, $values) {
    $uid = $values->{$this->aliases['uid']};

    // Build a pseudo account object to be able to check the access.
    $account = new stdClass();
    $account->uid = $uid;

    if ($uid && user_cancel_access($account)) {
      $this->options['alter']['make_link'] = TRUE;

      $text = !empty($this->options['text']) ? $this->options['text'] : t('cancel');

      $this->options['alter']['path'] = "user/$uid/cancel";
      $this->options['alter']['query'] = drupal_get_destination();

      return $text;
    }
  }
}