Ebay Collecting GST/HST and the Billing Agent Authorization Tax Form

[thinkhobbies]

Hi there...

I am an eBay seller registered in Ontario, Canada. I know that eBay has been collecting and remitting GST/HST taxes to CRA on my behalf, starting on July 1, 2022. I have a CRA Business Number and had been submitting taxes collected on eBay sales in my quarterly GST/HST filings prior to July 1st.

From reading through some postings here, I discovered that I must complete a "Billing Agent Authorization Tax Form" with my CRA Business Number and return it to eBay. I do not recall receiving anything from eBay by email asking me to complete this form. I assume this form is required so that taxes collected and submitted to CRA on my behalf are associated with my Business Number.

The only link I can find in the forums connects to a Revenu Quebec form. I found another posting that suggested sending questions about this form to the email address CanadaPST/GST@ebay.com, but that email address bounces.

Can someone tell me if this form is required and how to get it for an Ontario business?

Thanks!

[flipistics]

The Quebec appearance form should be correct. You should see a Canada Revenue Agency symbol in the other corner as well. Just ignore the Quebec parts when filling it out, unless you're registered to collect QST for Quebec orders. The correct email address is CanadaGST/PST@ebay.com (someone from eBay got the address mixed up and sent the wrong one around).

[thinkhobbies]

Thanks, so you just complete this form and send to CanadaGST/PST@ebay.com?

No need to send it to CRA, etc.?

[flipistics]

My understanding is just to eBay. They'll sign it and send you a copy for your records (might take a few weeks though). That *should* be enough to satisfy Revenue Canada. If it isn't, there's going to be a lot of very mad sellers 🙂

[thinkhobbies]

Thanks again. There is nothing in the form to associate your registered business with your eBay seller account. I assume we need to believe eBay will do that correctly, or is there another step required?

[flipistics]

You should contact a professional to make sure, but I don't think it matters. You're just giving eBay permission to collect and remit the tax on behalf of your business. The taxes are collected and remitted regardless, so this is basically just for your records so you don't also have to send in the eBay collected taxes come tax season. You should be able to have multiple stores under the same business, but if you have multiple businesses, you might have to fill out a form for each business.

Someone from eBay should probably confirm that I'm correct on this though.

[serenitygardendecor09]

Hi there,

I too did not receive the Ebay HST form.

Can you tell me where you got it.

I have searched all over and come up empty.

Your help is appreciated.

Carrie

[marnotom!]

The top thread on this board contains links to both the English and French versions of the form:

https://community.ebay.ca/t5/Canadian-Sales-Tax/Billing-Agent-Authorization-Tax-Form-Links/m-p/48092...

[low_flite]

Where do you send the form? That email address CanadaGST/PST@ebay.com is no longer valid. No one on the phone helpline can tell me either. 

[marnotom!]

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@low_flite wrote:

Where do you send the form? That email address CanadaGST/PST@ebay.com is no longer valid. 

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Try reversing the taxes and see if that works; i.e. “CanadaPST/GST. . .” There was some confusion over that in the summer.

[allinthemindtreasures]

Do not use that form unless you live in Quebec. The proper form for every other province is 506GST on the CRA website and eBay does not have a link to it. I got audited and CRA have advised me that this is the wrong form. I’m having a real hard time getting this fixed.

[marnotom!]

@allinthemindtreasures, have a look-see at the version of the form I attached to the thread that you started.  It seems to be a bit different than the one you used.

[allinthemindtreasures]

I used the one you have up in the links and CRA have advised me it is wrong.  I have gone back and can see that in their communication; https://pages.ebay.ca/salestax2022/

They only offer the wrong form.  They do not have the link to the proper form if you live outside of Quebec.  The easiest way to tell if it is wrong is if it says surete quebec on the top left it is wong.  It needs to say Canada Revenue Agency.  Here is the right form for any seller not in Quebec;

https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/gst506/gst506-22e.pdf

[allinthemindtreasures]

It is not!  Going through an audit now and they are very angry that we used this form.  The correct formn is; https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/gst506/gst506-22e.pdf

They have received my revenue Quebec one and have advised me that since I do not live in Quebec, I was not supposed to use this form and now they are asking me to redo it.  If you completed the revenue Quebec form and do not live in Quebec, you will need to get this form redone using the appropriate form above. CRA is witholding my return until I give them the proper form.  This can become a huge issue for all os us sellers who have completed this form as CRA is realizing that eBay never gave us the proper form.  Hence, will be looking at more of us sellers. 

[allinthemindtreasures]

Do not sue these forms unless you live in Quebec.  The proper form as per CRA is;

https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/gst506/gst506-22e.pdf

Going through an audit right now and can attest that they have deemed the revenue Quebec form non compliant. 

[marnotom!]

@allinthemindtreasures, I've responded to you on the thread that you started.  I suggest you stick to that one as I've tagged an eBay staffer in it and they're unlikely to read others.

[allinthemindtreasures]

Just trying to give everyone the right form.  Hopefully eBay will update this process and re-open the GST/HST email.  CRA was very upset that this was shut down today as a new seller who would need to get this form signed should be able to submit it the way eBay's advertised process says you should.