Can the taxes applied to the final value fee be deducted from the income tax?

[vitvol]

I don't seem to understand this one, and don't want to deduct what i am not allowed to. So i am selling as a small business owner, and ebay charges the gst/hst/qst (i am in Quebec) on the total fees of an item sold. In the example below, the total fees of the item that i am paying to Ebay is $39. Then, they add up the gst/hst/qst tax on the fee, which is $5.84, increasing the total to $44.85. My question is: can those $5.84 be deducted from the income taxes or this is something you're supposed to absorb?

[ypdc_dennis]

If you are not registered to collect GST/HST then any sales tax on your fees is treated as just another business expense.   Income tax is paid on any profit you have (sales income minus expenses).

If you are registered to collect GST/HST, then any sales tax paid on fees is an ITC (Input Tax Credit) and is subtracted from any sales tax you were required to collect.  The difference, when you file your sales tax report, is either paid to the government (when positive) or refunded by the government to you (if negative).

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