ebay question about taxes

hey guys
just got a quick question
so basically im letting my friend use my ebay account/paypal
to post stuff on ebay cause i have over 50+ feedback from 2 years of using ebay
and now hes doing about 12,000 in sales a month
and then he transfers it to my bank account via paypal
and i withdraw it for him
im worried about taxes? as im not claiming it nor is he
what are the possible outcomes as far as taxes goes?
i read that the cra now audit ebay sales
this has been going on for about a month and a half
any info would help
thannks 

 Yeah eventually you will attract the CRA, and will be asked to provide some sort of accounting between your cost of inputs, and the sales revenue you receive. If you sell >$30k in a year you also have an obligation to register for, and collect GST on the entirety of your sales.

You need to a) stop sharing your eBay account with others (this is a violation of your eBay agreement), and b) tell your friend to start keeping records that can be audited on his own account, or the CRA might just send him a tax assessment for the entirety of his reported eBay sales.