CRA considers that ABM licence fees generally are GST/HST taxable

CRA considers that licence fees received by a store owner for hosting an ABM machine generally are consideration for a taxable supply for GST/HST purposes notwithstanding that it is indirectly providing cash-dispensing services to its customers.

Neal Armstrong. Summary of Excise and GST/HST News - No. 102 July 2017 under ETA s. 123(1) – financial service – para. (l).