The taxes are collected from the buyer.
Just like California taxes are collected by eBay from your California customers.
Nothing really new, although the Federal government hasn't been doing any publicity on this.
I think it will catch a lot of much larger retailers than you and I by surprise, although most of those are already collecting and remitting taxes.
We will, again just as we are with US taxes, be paying fees on our customer's ENTIRE payment.
And our GST payment on eBay's fees will also rise since we will be paying fees on those Canadian taxes, just as we pay fees on the US tax portion of the entire received payment.
