Re: Country with most lenient tax law towards poker income?
 

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Question: If you had citizenship with any other country besides the UK in the European Union, how would that change your ability to reside in the UK? Would I then be able to live there freely? I would assume it would at least make the process much easier..

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It is my understanding that anyone in the EU can work/live in any other country in the EU pretty much no questions asked. Can anyone confirm/deny?

Ellis

Re: Country with most lenient tax law towards poker income?
 

It is my understanding that anyone in the EU can work/live in any other country in the EU pretty much no questions asked. Can anyone confirm/deny?

Ellis

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Yep - once citizenship is granted you can reside anywhere

Re: Country with most lenient tax law towards poker income?
 

answer - all EU citizens can work all travel freely pretty much throughout the EU - a few exceptions are that citizens from the very latest entrants like poland/hungary can't yet work in some of the more up themselves countries like France/Germany, but any EU citizen can work in the UK from day one..in fact on continental Europe their are very few borders left

Re: Country with most lenient tax law towards poker income?
 

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answer - all EU citizens can work all travel freely pretty much throughout the EU - a few exceptions are that citizens from the very latest entrants like poland/hungary can't yet work in some of the more up themselves countries like France/Germany, but any EU citizen can work in the UK from day one..in fact on continental Europe their are very few borders left

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Great, exactly what I was looking for. Thanks.

Re: Country with most lenient tax law towards poker income?
 

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Incorrect.

Gambling income for professional gamblers is taxable income in Canada.

see: Alvin J. Luprypa, Appellant, and Her Majesty The Queen, Respondent 1997 CarswellNat 765, [1997] 3 C.T.C. 2363, 97 D.T.C. 1416

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Only if this is your "primary" source of income.

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The judge made no such exception:

In the case of Luprypa v. Canada, [1997] T.C.J. No. 469
Justice McArthur set out at paragraph 13 the criteria
necessary to determine whether an individual is engaged in a business of gambling. Those are:

a) He carefully managed the risks.
b) He was a skilled player.
c) He played Monday through to Friday each week.
d) He spent his afternoons playing snooker to perfect his
skills.
e) He played inebriated opponents after 11:00 p.m. to
minimize his risk.
f) He won most of the time earning, approximately $200.00 daily.
g) He drank alcoholic beverages only on weekends when not
playing pool to give him a sober advantage over his
inebriated opponents.
h) He was calculating and disciplined.
i) It was his primary source of income and he relied on this steady income.

A better way to understanding item (i):
If it IS your primary source of income AND you depend on this income, it AUTOMATICALLY counts against you in determining taxability. However, just because it is NOT your primary source of income, does not mean your winnings are not taxable - you still have sneak past items (a) to (h).

Re: Country with most lenient tax law towards poker income?
 

How many of those do you have to meet to be considered a professional gambler though?

Re: Country with most lenient tax law towards poker income?
 

A more recent decision Epel v. Queen, the taxpayer demonstrates that he is not a professional gambler. This case together with Luprypa v. Canada should help you better understand your own situation.

Item 32 of the Epel decision sets out in plain English, it is not CRA's job to prove a tax assessement. Rather, it is your obligation to prove your winnings qualify for the windfall (casual gambling, gift, inheritance, unearned) exemption:

[32] The Appellant has satisfied <u>the onus which is upon him</u> by demonstrating, on a balance of probabilities, that the increase in cash during these periods was largely attributed to non-taxable windfall gains from <u>casual</u> gambling..

Re: Country with most lenient tax law towards poker income?
 

This thread is great. I'm a UK and German citizen but have lived in the US for over 25 years. I'm single so moving to the UK is certainly in the realm of possibility. I knew not standing in line for 5 hours and paying $300 to become a US citizen would pay off! [img]/images/graemlins/laugh.gif[/img]

Re: Country with most lenient tax law towards poker income?
 

Anybody has done research on the tax situation in france?