Sell to Canadian buyers on eBay by choosing international shipping options on the standard listing page on the U.S. eBay site. You may also sell to Canada directly using the Canadian eBay site.
Users of the U.S. eBay site get to choose where they ship the goods they sell. A seller who wants to sell to Canada indicates this under the shipping section when creating the listing. The user can edit a current listing to allow Canadian buyers.
eBay offers a listing upgrade that allows the auction to appear in another country's listings. This allows the user to sell through the U.S. eBay site while also being featured on the Canadian site. This upgrade requires an additional fee.
To list an item directly on the Canadian eBay site, go to the main eBay page, scroll to the bottom and click on the drop down box that shows the U.S. flag. Select Canada to go to the Canadian eBay site to create a listing.
Shipments sent from the U.S. to Canada may incur duties, taxes and customs brokerage fees. The buyer typically pays these fees when she receives the package, so let the Canadian buyer know she may incur these fees.