The rules as they relate to GST/HST are presented and regulated by Canada Revenue Agency (CRA).
The rules as they relate to PST are presented and regulated by each province.
It is also important to know ... and understand .... that Quebec is unique with respect to GST/HST and PST.... The rules for Quebec are only important if you live in Quebec
eBay has nothing to do with GST/HST or PST... Each seller is responsible and must follow the rules and regulations as they relate to GST/HST regulated by CRA, and each province with respect to PST.
If you have many questions do read the information provided by CRA and then your specific province as it relates to PST.... Read... read...and read more.... If you are confused call CRA or your province
CRA has very specific rules with respect to invoicing.... It has been a while since I visited the CRA website..... and things might have changed.... Invoicing and the inclusion of a business number may depend on the amount being invoiced
I kept on reading on the CRA website until I learned what I had to do specifically with respect to GST/HST...
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I sell books with a point of sale rebate in relation to the provincial component of HST.
GST/HST differs whether one ships using lettermail as opposed to parcels within Canada.
and more......
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Unique aspects ......
It was quite recent that I had learned that a book seller can charge the full amount for HST .... It is then the buyer that can ask for a rebate of the provincial amount of HST when HST is paid on books.
As a seller in Manitoba I only have to charge PST if I sell more than $10,000 in value for items where PST should be charged...
It is GST only to all destinations in Canada if lettermail is used as a mailing option. There are a few other situations such as this lettemail option
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It is the seller who is responsible for dealing with CRA with respect to collecting and remitting GST/HST
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Of note....
If you buy from a seller that collects GST/HST, and you plan to resell...... you can ask a seller for a business number in order that the GST/HST paid can become a part of your Input Tax credit (ITC)
such as buying from a Canadian seller and then selling to a US buyer where no GST/HST is collected.
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If a seller collects GST/ HST... and you have questions.... contact the seller..
and if the seller is not totally forthcoming contact CRA
The business number is not something that should be hidden...
