Charging GSP on Ebay sales?

[the_biograph_girl]

Hi everyone,

I would like to sell a few things in order to get rid of some of the clutter around my house.  I am self-employed and I have a GST/PST number.  Do I need to charge tax if a Canadian buyer buys one of my items?  I do not intend to become a regular seller.

Thanks in advance for any help.

[pierrelebel · Accepted solution]

Being a "regular" seller (or not) has nothing to do with GST/HST.

If you are GST/HST registered and purchase one item for resale (on eBay or elsewhere) the transaction must be included on your GST/HST return and GST/HST remitted based on the province of residence of the buyer if shipped within Canada.  You get Input Tax Credits for the tax paid on your purchase(s).

If you sell used personal property, then there is no tax implications.

[the_biograph_girl]

Thank you.