I asked eBay the same question recently and got back this answer.

We`ll have to wait and see I guess.

Hello Margaret, Thanks for writing about defects on cancelled transactions. I understand the confusion. Margaret, first, please know that transactions prior to May 1, 2014 will not count against your defect. It may be reflected in your dashboard but it will not count when evaluating your performance. Not all cancelled transactions will count against you especially if it's not your fault or it's the buyer requesting for the cancellation. Unfortunately at the moment, it's only sellers who can initiate cancellation of the sale. The following reasons for a cancelled transaction won't count against your seller performance: ◦Buyer purchased item by mistake or changed mind ◦Buyer is returning item for refund ◦You and buyer disagreed over terms ◦Buyer is unresponsive ◦Buyer's payment hasn't been received or hasn't cleared ◦Buyer requested shipment to an unconfirmed address ◦eBay notified you to cancel ◦Global Shipping Program order Let us know if you have questions. Regards, Jacklyn Mae M. eBay Customer Support : CC: Subject:

Appealing a case Sent: 2014-08-06 18:09:49.0 Subject:  I understand that I have received a defect because of a cancelled transaction back in March 2014. I think it was for some cutlery which the purchaser no longer wanted to purchase. I cancelled this because the purchaser no longer wanted to complete the sale and they requested that I instigate a cancellation, which I did. I have done this on a number of occasions and not received a defect. Now in future am I not able to ever instigate a cancellation of a sale without receiving a defect? Is a purchaser able to instigate a cancellation, or would they always need me to start the process? I am confused. Please help. Kind regards Margaret