The Taxation of Winnings from Poker and Other Gambling Activities in Canada

34 Pages Posted: 13 Dec 2011

See all articles by Benjamin Alarie

Benjamin Alarie

University of Toronto - Faculty of Law; Vector Institute for Artificial Intelligence

Date Written: December 12, 2011

Abstract

In Canadian income tax law, winnings from gambling are taxable when they constitute “income from a source.” What is not clear is the basis for determining when, where, and how winnings from gambling activities can amount to “income from a source.” In light of recent decisions of the Tax Court of Canada, notably in Leblanc and Cohen, this article examines the court’s treatment of this issue through an analysis of the decisions in Canadian gambling cases dating from the early 1950s to the present.

Keywords: gambling, taxation, income, sources, reasonable expectation of profit, Canada

Suggested Citation

Alarie, Benjamin, The Taxation of Winnings from Poker and Other Gambling Activities in Canada (December 12, 2011). Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 59, No. 4, p. 731, 2011. Available at SSRN: https://ssrn.com/abstract=1971415

Benjamin Alarie (Contact Author)

University of Toronto - Faculty of Law ( email )

Jackman Law Building
78 Queen's Park
Toronto, Ontario M5S 2C5
Canada
416-946-8205 (Phone)
416-978-7899 (Fax)

HOME PAGE: http://www.law.utoronto.ca/faculty-staff/full-time-faculty/benjamin-alarie

Vector Institute for Artificial Intelligence ( email )

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