CRA announces that credit card surcharges are exempt from GST/HST

CRA has published its position that a credit card surcharge (generally, a charge made by the merchant to customers in consideration for agreeing to let them use their credit card rather than another means of payment) will generally be exempted from GST/HST under para. (i) of the financial services definition (which pertains to certain services relating to credit card transactions.)

Neal Armstrong. Summary of GST/HST Info Sheet GI-200, Application of the GST/HST to Credit Card Surcharges, March 2023 under ETA s. 123(1) – financial service - para. (i).