You cannot actually cancel a free iCloud account from their servers; all you can do is sign out of it in System Preferences (or Settings)>iCloud and ignore it in future.
If you have purchased additional storage you can cancel it within 15 days of buying:
Apple have made this as difficult as possible. However two posters have managed to achieve this. Elizellen was able to use Express Lane to get a refund:
However if you use Express Lane may find you cannot proceed without entering a hardware serial number which is still eligible for AppleCare. julia22 managed to find a way round that by phoning them - please see this post:
it gives the USA number - if you don't live there you will have to find an equivalent number from the 'Contact Us' link at bottom right of this page.
If it is more than 15 days since you purchased the storage you cannot cancel it for a refund; you can downgrade your plan as from your next renewal date. Please see
and expand 'Downgrade your storage for the next plan year'.