Sometime ago, I wrote a post about the taxation of gains realized at the poker table. I said that the CRA might not be focusing on auditing poker players because the average player loses money. I quoted an article by Benjamin Alarie, who wrote that
The upshot for poker players is that it’s probably in only unusually active, skillful and financially successful circumstances that they will face Canadian income tax liability on their winnings.
Two recent cases have confirmed that some players, at least, “will face Canadian income tax liability on their winnings”. See Bérubé c R, 2023 CCI 12, and D’Auteuil c R, 2023 CCI 3 (French only for now). Apparently, these decisions will be appealed. Stay tuned.
