Ads keep this website free for you. does not research or endorse any product or service appearing in ads on this site.  Before making a major financial decision you  should consult a qualified professional.

eBay Sellers
Canadian Tax and
Financial Information Home

What's New

Links & Resources

Site Map

Need an accounting, tax or financial advisor? Look in our Directory.  Use above search box to easily find your topic!   Stay Connected with!
What's New
Personal Tax
Sales Taxes
Financial Freedom
Financial Planning
Registered Accounts
Real Estate
US Tax Tips
British Columbia
Atlantic Provinces
Federal Budget
Prov/Terr Budgets
Statistics etc.
Site Map
Advertise With Us
Contact Us/About Us
Links & Resources
Personal Income Tax  ->  Filing Your Return -> EBay Sellers

Selling Goods on eBay May Result in Taxable Income

Do you sell goods on eBay?  These transactions may result in taxable income.  They may be considered dispositions of capital property, eligible capital property, personal-use property, listed personal property, or inventory, each of which has a different tax treatment.

If the sales are determined to be business income, the value is included in income when determining whether the person has reached the threshold of income where he must become a GST registrant.  The seller may also be required to collect provincial sales tax.

Canada Revenue Agency (CRA) previously obtained a court order requiring eBay Canada to release to them information on certain Canadian eBay sellers.  The information includes names, contact information, and sales records for

bulletsellers who, in any of the years 2006, 2007 or 2008 had more than $20,000 in sales and at least 24 sales transactions, or
bulletsellers who, in any of the years 2006, 2007 or 2008 had more than $100,000 in sales, regardless of the number of sales transactions

The eBay seller did not have to be an eBay PowerSeller in order for the records to be released, as long as the criteria above were met.  The court order refers to sales on or

CRA issued a news release on eBay selling, and indicates that sellers can avoid penalties by providing information to CRA under the Voluntary Disclosures Program (VDP).  However, this information must be disclosed to CRA prior to their initiation of an audit or other compliance action.

Tax Tip:  If you are an eBay seller and are not sure if the income is taxable, talk to your professional tax advisor.

Revised: October 26, 2023

Copyright © 2002 Boat Harbour Investments Ltd. All Rights Reserved.  See Reproduction of information from

Facebook  | Twitter  |  See What’s New, stay connected with by RSS or Email
The information on this site is not intended to be a substitute for professional advice.  Each person's situation differs, and a professional advisor can assist you in using the information on this web site to your best advantage. 
Please see our legal disclaimer regarding the use of information on our site, and our Privacy Policy regarding information that may be collected from visitors to our site.