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I'm just now in the process of getting my paperwork ready to hand over to my accountant as well.
The only information that I can see that you left out and and she has requested is house insurance, taxes, and even house repairs.
She also claims a portion of all car related expenses such as repairs, Drive Clean test and licence fees etc.
She's very thorough and worth every penny I pay her. 
Oh, and P.S.: All of the things you have doubts about are valid claims.
Good evening.
This question comes up every year at this time as sellers prepare their bookkeeping records for income tax purposes.
To start, I suggest you take a look at this sample "Profit & Loss Statement" I prepared a few years ago for the benefits of eBay sellers:
http://pierrelebel.com/lists/P&L-sample.htm
Adapt to your needs.
First, I should state that there are two different ways to prepare revenues and expenses, depending whether you are registered with GST/HST or not.
If you are not registered with GST/HST, then the tax paid at time of purchase of goods or services (such as postage) should be included in the costs of those goods and services when doing your bookkeeping.
If you are registered with GST/HST, then none of the amounts paid for taxes should be included in your bookkeeping. They belong into "suspense" accounts which do not affect your profit in any way (as you get back ALL taxes paid as ITCs).
When calculating "revenues" (or sales) one needs to include all amounts charged to customers, including shipping and handling. The amounts reported should be in Canadian dollars.
When calculating your "cost of goods sold" follow the example in the sample P&L.
The difference between your revenues and your "cost of goods" results in your "Gross Profit"
From that amount, you deduct your business related expenses to arrive at your "Net Profit" (that is the amount included on line 135 of your personal income tax return). For information purposes, the amount calculated earlier as your total revenues should be shown on line 162. That number does not affect your income for tax purposes. Only your "Net Profit" is considered Business Income and added to your other Income (salaries, commission, investments, pension, etc...) to arrive to your total income (line 150)
Now "business related expenses"can be tricky. I suggest you consult the guide provided by CRA.
Basically, all office supplies purchased for the use of the business can be deducted as are the fees paid to eBay.
PayPal fees are an eligible expense of course but can be handled one of two ways:
1) add up all your PayPal fees paid during the year
or
2) consider as revenues the net amounts received from PayPal (net of fees paid to PayPal)
Either method is acceptable and will yield exactly the same results. It is a matter of how convenient it is for you to select one method over the other and use the same method on a consistent basis.
"Occupancy Costs" is another area that can be tricky. Use the square area used exclusively for your business and divide it by the total area of your house of apartment. In most instances the answer will be in the 10% to 20% neighbourhood.
If you own, add property taxes paid to the municipality, utilities (water, etc...), hydro, heating and house insurance If your house is not paid for, add the interest portion of your mortgage payments (interest only). Then multiply the total by the percentage of exclusive occupancy related to your business. In any case, the "occupancy cost" expense cannot be deducted if your business is losing money or if including it would result in a loss.
As far as "car expenses" are concerned, this is a very tricky area.
:"as my car is registered as business use" I do not know what that means. Is you car used exclusively for your business? If so, why?
Telephone and internet costs are generally not deductible unless of course they are used exclusively for your business.
"Percentage of gas as determined by car log". That gets much too complicated. Keep it simple. Do not deduct any direct car expenses. Instead deduct a per km usage charge. Typically $0.40 to $0.50 per km used for business is allowed if good logs are kept. Unfortunately, this is an area where many taxpayers abuse deductions and get heavily penalized when their returns are audited (I have much experience in having my tax return - and GST/HST returns - audited. It is not a fun experience!).
Start by reading http://www.cra-arc.gc.ca/tx/bsnss/tpcs/slprtnr/bsnssxpnss/menu-eng.html
As always, I strongly recommend hiring a competent account, familiar with your personal circumstances and preferably experienced in (international) mail order.
Good Luck.
"I will be registering for GST/HST, but I read that I only have to pay the GST/HST from when I started making over the allotted amount that requires you to register. "
This is a complex issue and - once again - I suggest you consult a competent accountant familiar with your circumstances and experienced in international mail order business for guidance. Candidly, one needs a lot of information you do not want to put on a public forum such as this.
Much depends on your anticipated level of business. Are you expecting to sell $100,000 a year, $200,000, more? Is eBay only one of many marketing online venues? Do you have other unrelated businesses?
"...I only have to pay the GST/HST..."
It works both ways. Once registered, you are eligible to claim ITCs on all taxes paid on your purchases and expenses. If a very small percentage of your sales are domestic, it is not unusual to get a refund from GST/HST year after year as more tax is paid on purchases and expenses that payable on domestic sales.
"Can I assume then at 0.50km that I can deduct $6000 from my owed income tax for the year?"
Are you serious? What kind of business are you planning to conduct on eBay that requires driving that much? 50 kms each and every business day? It frankly does not make sense. Nor does it make business sense. Prior to retirement, my mail order business had revenues of hundreds of thousands of dollars each year yet I never claimed as much as $2,000 a year in car/travel expenses. This is mail order business where most of the work is done from home, not on the road. I can guarantee that anyone in the mail order business claiming more than $5,000 a year in car/travel expenses will be audited by CRA.
"My insurance company and the CRA prefers that you register your car for business use."
???? Where did you get information that CRA prefers that you "register" your car for business use?
" I changed my insurance and it is registered for business use."
I am curious. How much more premiums are you paying your insurance issuer?
Now I noticed that your listings show shipping from Niagara Falls, New York, USA. Is that correct? Is your business in fact located in the USA or are you in Canada, living near the border, and shipping from the USA to save on postage?
Either way, let me emphasize the need to consult a competent accountant with experience and expertise in international mail order business. Your circumstances do not appear to be those of the vast majority of Canadian eBay sellers (selling and shipping from home) and may require different answers to your questions.
Good Luck.
"Also, do I have to pay CPP? How do I do this, and how do I figurine out how much I owe? "
Yes, income generated from self-employment requires payment of CPP at twice the regular rate. You are paying for both the employee (you) and the employer (you again).
There is a schedule with the tax return forms to guide you. Pretty easy to follow.
On the bright side, while you pay twice as much, you can also claim twice as much for CPP deductions.
You probably do need some professional advice.
But before you do you need to do some homework, CRA has a lot of information available especially regarding HST/GST which you should read. It's a subject that you be able to read the guide and easily understand the requirements and obligations because as an eBay seller it's really very simple, few if any of the complex GST situations will ever apply.
Getting a book on basic small business bookkeeping is worthwhile, you need to know the basics so you can ask questions and have a better idea if you are getting accurate advice when you are paying to meet with an accountant.
"Do I get this hst back on all purchases made in ontario, even if sold internationally?"
You get ITCs for 100% of all GST/HST paid on all purchases of goods and business related services, regardless of point of purchase or where the taxable goods were sold.
For example, if you import items from China and GST/HST is charged to you at time of Customs clearance, you get 100% back regardless whether the items are sold to a Canadian customer, overseas customer or are still on your shelf (unsold) at the end of the year.
This is why many Canadian eBay sellers registered with GST/HST actually receive GST/HST refund from the federal government every year if their sales outside the country (taxable at 0% - zero rated) are substantial relative to domestic sales (taxed at a rate dependent to the province of the buyer). Prior to my retirement, I was getting thousands of dollars back from Ottawa every year.
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