{"title":"个人税务规划:在线游戏暴利--当赌场是加拿大税务局时,了解自己的胜算","authors":"Novaira Khan, Amy Dodds, Yanni Lu, Sean McGroarty","doi":"10.32721/ctj.2024.72.1.ptp","DOIUrl":null,"url":null,"abstract":"Windfalls from online gaming have experienced an unprecedented surge in recent years, especially owing to the legalization of online gambling and single-event sports wagering. Recent court decisions have led to uncertainty between personal recreation and business activities in the digital gaming industry. This article explores the distinction between recreational and professional online gaming windfalls and whether these winnings are ultimately taxable.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":"61 2","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Personal Tax Planning: Online Gaming Windfalls—Know Your Odds When the House Is the Canada Revenue Agency\",\"authors\":\"Novaira Khan, Amy Dodds, Yanni Lu, Sean McGroarty\",\"doi\":\"10.32721/ctj.2024.72.1.ptp\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Windfalls from online gaming have experienced an unprecedented surge in recent years, especially owing to the legalization of online gambling and single-event sports wagering. Recent court decisions have led to uncertainty between personal recreation and business activities in the digital gaming industry. This article explores the distinction between recreational and professional online gaming windfalls and whether these winnings are ultimately taxable.\",\"PeriodicalId\":375948,\"journal\":{\"name\":\"Canadian Tax Journal/Revue fiscale canadienne\",\"volume\":\"61 2\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-04-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Canadian Tax Journal/Revue fiscale canadienne\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32721/ctj.2024.72.1.ptp\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Canadian Tax Journal/Revue fiscale canadienne","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32721/ctj.2024.72.1.ptp","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Personal Tax Planning: Online Gaming Windfalls—Know Your Odds When the House Is the Canada Revenue Agency
Windfalls from online gaming have experienced an unprecedented surge in recent years, especially owing to the legalization of online gambling and single-event sports wagering. Recent court decisions have led to uncertainty between personal recreation and business activities in the digital gaming industry. This article explores the distinction between recreational and professional online gaming windfalls and whether these winnings are ultimately taxable.