Buyer has not received item

I've only recently started selling and have sold approximately 20 items in the past few months. I just got a message from a buyer saying they haven't received the item that should have been there by January 11. Item was shipped within Canada (no tracking as value was under $50) and mailed out on January 5. What do I do now?

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What was the destination? Postal service used? Has your buyer opened a case? What does their Feedback Left For Others say?

Without tracking that shows Delivered, you will have to issue a refund but ask the buyer to open a case so that eBay tracks it. You won’t get into trouble but if the buyer makes a habit of claiming Items Not Received, eBay needs to know they’ve made another.