Question "How Would Define Who Is A Coin Dealer ? "

Ag good points . Sort of the same thing happens over and over with used cars here in BC. They get taxed over and over and over.
With the Capital gains issue on tangible assets there is a threshold before it does get taxed as a gain and it would be advised to check with a good accountant if you ever sell your collection in future. Me I am just going to hopefully be lucky enough to sit in the auction room as I told you before cold beer in hand and watch it go , so I can donate it all to the SPCA. Now THAT deals with the TAX problem.
OP AG The rest of the stuff I sent in from the Landon Sale is coming back from ICCS in two weeks I will let you know if he attributes the 1903 LCs as Landon on the Certificates.

At ten beers I would be in La La land ! Even if it was ten AMERICAN BEERS . Funny story though years ago at Long Beach another Canadian dealer friend of mine and I Bought a Canadian deal over two bottles of Red and wondered what the heck we had purchased next morning, it was ugly!
All kidding aside my cats have given me far greater joy than the coins so that's where the coins go .............to create better conditions for the Garfields of the world!

I hear ya Pac.... coins are great and I certainly enjoy them.. but it's still not unconditional love.... those are the things that are pretty important....

Pac. also keep me in the loop when the goodies arrive... I may have bitten off more than I can chew in the next few months I have my eyes on some nice pieces coming up for auction....(but you know me... it's hard to pass up on something that's nice) so drop me a line when the stuff comes in and you get pics...

Going back on to the taxes again... I don't think I will sell my collection at once... right now I'm planning to sell of some of my items right now so I can buy some nicer pieces and go for quality over quantity... Let's just say I can very much relate at times to the "stunned & overwhelmed" thread.....

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My understanding on collecting GST and provincial taxes are that once a seller has reached $30,000.00 in sales he must then collect GST and provincial taxes on all sales beyond this point. The first 30,000 are GST exempt as long as you don't collect GST for these sales. The total sales is all sales from shows, ebay, web sites, a retail local, etc.
This is why ebay keeps a total sales record for all sellers. Just in-case the tax man came asking how much you have sold they are required to tell them.

The best way is to just play by the rules and do it properly. As Carl says a lot of dealers at shows do little paper work and do not keep track of sales or purchases. One would guess they are just playing the percentages that they will not get caught by the tax authorities.
It can get real messy if they do get audited.
When I go to shows to buy ,I insist on an invoice. If the dealer says ,oh I just do cash or oh I do not have an invoice book, I do one of two things. Pass and buy elsewhere or you sign my Purchase Order book. Less problems especially since I do a lot of cross border shows and am GST registered. On Saturday we came back from the Tukwila PNNA and were tied up at the border for an hour. Sure glad we keep it clean . Customs requires proper documents. Also the tax people require it as well and I like to sleep at night.

Denco your last point is well taken.

A coin dealer would always be a person who buys and sells with the intend to make a profit. Now how to perform that role working along with the business regulations is what goes along with it and also whether it is done for the love of it or hobby.