Selling personal items

If the sale involves personal items, or if the items were for personal use between the time of purchase and sale, the income from the sale is not subject to income tax.
Examples of items for personal use whose sale is not subject to income tax:

• shoes purchased for personal use that are no longer worn;
• books or board games used at home;
• small electronic devices used in daily life (e.g., headphones, smartwatches);
• the sale of furniture you have used to make room for new items.