Respecting winnings of an individual from daily gambling at an internet casino, CRA stated, after discussion inter alia Leblanc:
[W]here a given activity does not constitute a source of income, neither the amounts received nor the expenses incurred in connection with that activity should be included in computing the taxpayer's income and any excess of expenses over revenues is personal expenses or living expenses that are not deductible under paragraph 18(1)(h).
The summary states:
Generally such activities will not be a source of income.