Most large companies who sell on eBay are registered to collect and remit taxes. As I understand it, all registered businesses must remit HST from any purchase in an HST province. Which leaves out Alberta, BC and Quebec.
The percentage will vary from province to province. You pay your province's rate.
Some US companies selling into Canada are also registered.
Some quite small sellers who also have brick and mortar businesses or who sell on many platforms will also be registered.
Registered sellers are required to give their tax number on the invoice you are given.
Oh. If you buy from outside Canada, the shipper will also charge tax and possibly duty on purchases over $20. The couriers like UPS and Pitney Bowes which runs the new Global Shipping Program in the USA will always charge you.
UPS charges on your doorstep.
The GPS charges you before they will ship.
Canada Post can charge you, but allow a lot of parcels to go through without this. If your parcel is chosen, you will be charged on the doorstep.
