If you are asking for a legal opinion, then the board rules prohibit the discussion here and you are referred to ATF for the legally correct answer. If you want the full explanation of the whys of that go to the forum rules and read this
Read and heed! Board RulesWhat we can discuss here is what we set down as the basis for discussion here. Rest assured that we are not going to allow a discussion of something that appears to be illegal here. Further no debate on the validity of the law-leave that for the Supremes.
Now with all that garbage out of the way let me answer your question as it applies to this forum.
Taking it right from the board rules You can discuss Any firearm using fixed ammunition manufactured in or before 1898, for which ammunition is no longer manufactured in the United States and is not readily available in the ordinary channels of commercial trade.
If you are referencing the cannon that you posted as seen on ebay, there is no reason that I can think of that it wouldn't be considered an antique. Basically it has antique ignition therefore it should be exempt.
I think that is a pretty neat looking gun by the way., there is a great deal of work in that carriage.
Here are two ATF letters that explain this.
ATF Letter Stokes-fuse fire and
Post 1898-breech loader antique ignition Now if you are looking for small cannon let me suggest you visit our sponsors and see what they have offer. They have some pretty nice stuff at very reasonable prices made to proper safety specs.