Respecting the taxability of a taxpayer’s winnings on poker games played over the internet, CRA referred to Leblanc, and stated:
According to Chief Justice Bowman, barring exceptional circumstances, although the activities surrounding gambling are invariably undertaken to make a profit, the fact remains that those activities have a personal element.
Thus, in such cases, gambling activities can only be considered as a business if they are carried on in a sufficiently commercial manner. For an activity to be characterized as commercial by nature, the taxpayer must have the subjective intent to make a profit and there must be evidence of the conduct of a serious business person supporting that intention.
The CRA summary stated: " Generally such activities will not be a source of income. "