For GST/HST-Registered Sellers

(Commercial Sellers of Pre-Loved Furniture)

If you are a business registered for GST/HST and you sell pre-loved furniture on Déjà Décor, this page explains why a GST506 form is required, what it means, and how to complete it.

This is a standard Canada Revenue Agency process for marketplaces like ours, and we’ve made it as simple as possible.

Who this is for

This page applies only if:

  • You are registered for GST/HST, and
  • you are selling pre-loved furniture on Déjà Décor as a business.

This includes businesses selling furniture that has already been owned, used, installed, staged, rented, rescued, repaired, refurbished, or otherwise kept in circulation.

Important

Déjà Décor is a pre-loved furniture marketplace. We do not accept brand-new furniture.

That means this page is for businesses selling items such as:

  • previously used furniture
  • rescued and refurbished furniture=
  • repaired furniture
  • former staging or rental furniture
  • second-hand showroom, office, hospitality, or project furniture that has already been in use

This page is NOT for businesses trying to sell:

  • brand-new furniture
  • new inventory
  • unopened stock
  • furniture being sold as new

If you are not registered for GST/HST (individual sellers), you do not need to complete this form.

Why Déjà Décor uses GST506

Déjà Décor operates as a managed resale marketplace for pre-owned furniture.

That means:

  • Buyers pay Déjà Décor at checkout
  • Déjà Décor coordinates delivery and completion
  • Déjà Décor collects and remits GST/HST on completed sales

For GST/HST-registered sellers, the Canada Revenue Agency (CRA) requires a formal election (GST506) when a marketplace collects and remits tax on the seller’s behalf.

The GST506 form:

  • Confirms that Déjà Décor is authorized to handle GST/HST for sales made through the platform
  • Ensures tax reporting is clear and compliant for both parties
  • Avoids duplicate tax collection or reporting errors

This form is kept on file by both parties and is provided to the CRA only if requested (for example, during an audit).

What happens once it’s signed

Once your signed GST506 is uploaded:

  • You can list and sell eligible pre-loved furniture on Déjà Décor
  • Buyers pay GST/HST at checkout
  • Déjà Décor remits the GST/HST collected
  • You receive payouts excluding GST/HST
  • You report your income as usual in your business accounting

That’s it. No extra steps per sale.

How to complete the GST506

1. Download the form

👉 Download the GST506 form (pre-filled with Déjà Décor’s information)

This version already includes Déjà Décor’s details.

2. Complete only the required sections

You do not need to fill out the entire form.

Please complete only the sections below:

You fill out:

  • Part A – Principal’s identification
    Your legal business name and GST/HST number
  • Part C – Election duration
    Select “Ongoing supplies” and use today’s date as the effective date
  • Part D – Principal’s certification
    Print name, title, signature, and date

Déjà Décor has already completed:

  • Part B – Identification of agent
  • Part C – Description of the supply

Leave blank:

  • Part E – Certification by agent (completed by Déjà Décor after review)
  • Part F – Revocation of election (used only if the election is cancelled)

If a section is not listed above, leave it blank.

3. Return the signed form

Once completed and signed, please email the GST506 to: info@dejadecor.eco

Our team will review the form, countersign it, and confirm once it is on file.

This is a one-time requirement for GST/HST-registered sellers.
No additional steps are required for future sales.