As a Canadian seller do I have to claim income tax on my items I sell on eBay

Possible stupid question but want to make sure I don’t find myself in a sticky situation. As a Canadian seller on eBay do I have to claim these sales in my income tax when I sell things on eBay
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Yes of course.
But not on sales.
You report your profits.
You have deductions like eBay fees and postage.

There’s nothing sure but death and taxes.