自分用に買ったものが不要になってebayなどで売る場合、少額なら税金はかかりません。
販売目的で仕入れたものを売るのであれば、利益は収入と見做されるので申告が必要です。 ビジネスライセンスについては良く知りませんが、必要ではないでしょうか。
1) You are selling used personal property with no goal to generate a profit. In such instances, you do NOT need to report sales to CRA unless your worldwide annual sales exceed $30,000 (you need to register for HST/GST) or an item (or group of items) is sold for more than $1,000 (may be subject to capital gain on sale of personal property)
2) You purchase goods for resale at a profit. In such instances, you need to report the total sales and net profit on your tax return. Only the net profit is added to your other income.
Being a "registered business" or not is irrelevant to the tax department (unless revenues exceed $30,000).
https://community.ebay.ca/t5/Archive-1/Question-about-Taxes-and-CRA/td-p/66514