Please note that eBay Canada Limited ("eBay") will be required to collect Canadian sales taxes (GST/HST/QST/PST) on applicable sales to Canada-based buyers, effective July 1, 2022.
Sellers' tax responsibilities
Your tax-related responsibilities may include:
- Paying sales tax on eBay sales
- Paying income tax on eBay sales
- Informing international buyers about import charges
As of July 1, 2022, eBay will be collecting the Canadian sales taxes (GST/HST/QST/PST) on behalf of Canada-based sellers and remitting the tax to the appropriate tax authorities.
For GST/HST and/or QST-registered sellers, we will be appointed as a billing agent for collection and remittance of Canadian sales taxes where the relevant legislation does not automatically require eBay to collect and remit such tax.
We will send all registered vendors a billing agent election form, and you should keep a copy of the billing agent election form with your tax records. If you are a GST/HST/QST registered vendor and you have not received a billing agent election form, please contact us.
Items delivered to a United States address
Tax laws vary between states, and sales tax - opens in new window or tab may be required to be collected by the seller, collected by eBay, or paid directly by the buyer. If your delivery address is in one of the US states where either the seller or eBay is required to charge sales tax, the tax will be included in the order total at checkout.
Informing international buyers about import charges
When you sell to buyers outside of Canada, import charges (including taxes and customs fees) may apply for the country you're sending the item to. These charges are determined by the country you're sending the item to, and are usually based on the item's price, postage weight, dimensions and country of origin.
Some countries and jurisdictions require eBay to collect import tax from the buyer when they pay for their order. Consignments where eBay does not collect taxes may require buyers to pay additional import fees (e.g. VAT and duties) as part of clearing their parcel through customs, or when they receive their order.
Buyers are responsible for paying import charges. If you offer international shipping, you can't include these costs in the item's purchase and shipping price. Make sure to let international buyers know this in your listings.
You can find more details in our Tax policy.