Here's what you need to know about taxes when buying and selling on ShopBroker. For an overview of all platform fees, see Understanding ShopBroker Fees.

ShopBroker operates as a marketplace that connects buyers and sellers. There are two distinct tax flows on every transaction:

HST on the ShopBroker service fee. ShopBroker charges and remits HST on the platform's own service fee, the same way any Canadian business does on the services it provides. See Service Fee Breakdown for how the service fee itself is calculated.

HST on the underlying sale. Whether HST applies to the item itself depends on the individual seller's tax status. Sellers handle their own HST registration, charging, and remittance for their sales.

The amount you see at checkout reflects whatever tax the seller has configured for that listing, plus any taxes on the delivery fee. ShopBroker presents the total clearly so there are no surprises at payment.

> The two-tax-flow rule, in one sentence: ShopBroker handles HST on its own service fee. Sellers handle HST on their own sales, if their tax status requires it.

Item prices on ShopBroker are set by individual sellers. Whether HST is included depends on the seller's tax status:

Check with the seller if you need clarification on a specific listing.

It depends on the seller. Casual sellers generally don't charge HST on the items themselves. Sellers who are HST-registered will, and you'll see the tax line in your checkout breakdown.

ShopBroker's service fee is paid by the seller out of their payout, so HST on that fee is handled between ShopBroker and the seller, not added to your buyer total.

Delivery fees are shown at checkout and include any applicable taxes. The amount shown is what you pay.

ShopBroker asks about your HST registration status as part of seller setup. Your answer determines how tax is handled on your sales:

You can update your HST status from your seller settings if your situation changes.

It depends on your situation. The CRA generally requires registration once your taxable sales exceed a small-supplier threshold over four consecutive quarters. Specific thresholds change over time, so check the CRA's current guidance or talk to a tax professional.

> Important: ShopBroker doesn't track your sales toward CRA registration thresholds. That's your responsibility. If you're approaching the small-supplier threshold, talk to a tax professional about timing your registration.

ShopBroker's service fee, including any HST on that fee, is deducted from your payouts. Your transaction records show the breakdown for your accounting.

Keep your:

These help if you need to claim purchases as business expenses.

Keep records of:

These help with tax reporting if needed.

If you meet payment thresholds, PayPal may provide tax information through your PayPal dashboard. Visit paypal.com to access your tax forms and statements.

If you meet payment thresholds, Stripe may provide tax information slips:

We can provide transaction records on request. Contact support if you need documentation.

ShopBroker doesn't provide tax advice, but here are general guidelines:

As a seller, you may need to report your earnings to the CRA. This includes:

If selling as a business, you might deduct:

Tax situations vary. Speak with an accountant or tax professional about your specific circumstances.

ShopBroker is a platform that connects buyers and sellers. We charge service fees, and we charge and remit HST on those fees. We do not collect or remit HST on the underlying item sale; that's the seller's responsibility based on their own registration status.

Your transaction records serve as receipts. PayPal and Stripe each provide official statements for payment records through their dashboards.

High-volume sellers should:

Delivery services are generally taxable. Any applicable tax is included in the fee shown at checkout.

If you're HST-registered, the buyer sees the listing price plus HST and any delivery fee. If you're not registered, the buyer sees just the listing price plus delivery. Your seller settings drive which version applies.

This information is for general guidance only. ShopBroker does not provide tax advice. Tax laws change, and individual situations vary. Please consult a qualified tax professional for advice specific to your situation.

For general questions about how fees appear in your account, contact our support team. For tax advice, please consult a professional.