According to EBay's user agreement, it is not the buyer that pays any applicable taxes but the seller.

"5. Fees and TaxesWe charge sellers for the use of our Services. In some cases, where a buyer receives supplemental Services such as authentication or storage Services for items in certain categories, we may also charge the buyer for such supplemental Service.
The fees we charge sellers for using our Services to sell goods and services are listed on our Selling Fees page. Except if you reside in Ontario or Quebec, we may change our selling fees from time to time by posting the changes on the eBay site 30 days in advance, but with no advance notice required for temporary promotions or any changes that result in the reduction of fees.
Sellers are liable for fees arising out of all sales made using some or all of our Services, even if sales terms are finalized or payment is made outside of eBay. In particular, if you offer or reference your contact information or ask a buyer for their contact information in the context of buying or selling outside of eBay, you may be liable to pay a final value fee applicable to that item, even if the item doesn't sell, given your usage of our Services for the introduction to a buyer.
Unless otherwise stated, all fees are quoted in Canadian Dollars. Sellers must have a payment method on file when using our selling Services and pay all fees and applicable taxes associated with the use of our Services by the payment due date. If your payment method fails or your account is past due, we may place restrictions on your account, or the eBay Payments Entities (as defined below) may collect amounts owed in the manner described in the Payments Terms of Use. In addition, you will be subject to late fees. eBay, or the collection agencies we retain, may also report information about your account to credit bureaus, and as a result, late payments, missed payments, or other defaults on your account may be reflected in your credit report. If you wish to dispute the information eBay reported to a credit bureau (i.e., Experian, Equifax or TransUnion) please contact us at eBay Inc., C/O Global Collections, 7700 West Parmer Lane, Building D, Austin, TX 78729. If you wish to dispute the information a collection agency reported to a credit bureau regarding your eBay account, you must contact the collection agency directly.
Selling fees don't purchase exclusive rights to item exposure on our Services. We may display third-party advertisements (including links and references thereto) or other content in any part of our Services, including listings, in our sole discretion and without consent from, or payment, fee reduction, or other credit to, sellers.
In any jurisdiction where eBay has an obligation to collect sales taxes on sales you make using eBay Services, we may collect such sales taxes from you via the payment method on file under the terms of the Billing Agreement or via any other means available to us. Commencing on July 1, 2022, eBay will collect and remit applicable goods and services tax/harmonized sales tax ("GST/HST"), Quebec sales tax ("QST") and provincial sales taxes in British Columbia, Manitoba and Saskatchewan on sales of taxable goods, as required under federal and provincial tax legislation. If you are registered for GST/HST or QST purposes, by continuing to use the eBay Services you are jointly electing with eBay Canada Limited under subsection 177(1.1) of the Excise Tax Act (Canada) and section 40.0.1 of an Act respecting the Quebec sales tax for eBay Canada Limited to account for the GST/HST and QST as a billing agent for on your behalf, for all of the supplies made by you through the eBay marketplace, effective July 1, 2022. Both parties to the election are jointly and severally or solidarily liable for certain GST/HST and QST obligations, as explained under "Joint Liability" on page 4 of the Canada Revenue Agency's Form GST506. eBay Canada Limited is registered for GST/HST and QST purposes, with registration numbers:

  • GST/HST: 874883325 RT0001
  • QST: 874883325RT0001

Please contact us at CanadaGST/PST@ebay.com for your copy of our jointly executed election forms, which you should retain with your tax files."