There is no change as far as taxes are concerned. The venues you use to generate your sales and profit is immaterial to the government.
If you are GST/HST registered, you still have to remit GST/HST on your Canadian taxable sales (including shipping charges), regardless whether you collect the tax or not.
As far as income tax is concerned, the same rules apply. You report your gross worldwide income (including shipping charges) in Cdn$ on line 162 of your tax return and your net profit (which is added to your other income) on line 135.
eBay does not issue "tax slips". It is the responsibility of every Canadian taxpayer to prepare their annual income tax return based on adequate accounting records they must maintain. That said, it is well known that eBay does report transactions by many Canadian sellers to CRA following a court decision about ten years ago forcing eBay to do so when requested.
At audit time, all transactions through PayPal are also verified and compiled, as are all bank and credit card statement transactions.
eBay will not send you a tax slip., You are responsible to report the income, not eBay.
As stated earlier eBay does advise CRA of some sellers transactions following a court case they lost long time ago.
Tax slips are issued in PayPal and have been for years for American residents handling a specific amount of receipts. Irrelevant to Canadians. The information supplied by PayPal to CRA would be the same as the information you supply CRA on your tax return.
A Canadian seller registered with GST/HST and shipping taxable goods from Canada and wishing to collect GSt or HST (depending on province of buyer) can set up a tax table on eBay.ca and the calculation will be made by eBay for transactions on eBay.com if the tax table is selected on .com listings.
If the seller is not shipping from Canada, then the buyer will pay tax directly to Canada Post (or whatever carrier is used) at time of Customs clearance.
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