[TorontoCFE]

First, 95% of all ACCOUNTANTS do not understand the tax laws and gambling well enough - As an accountant, I deal with dozens all of the time and the truth is they hear "gambling" and they default to the taxfree answer.
This is not uncommon - 99% of people think that selling stock results in capital gains/losses. The truth is that if trading stocks is done to seek a profit, with the intention of selling quickly,etc., then that becomes business income and NOT a capital gain. It is not uncommon even for professional tax advisors to get that wrong.

Secondly, the major policy shift that you speak of is very likely in my opinion. In my dealings with the CRA, at a level above the tax auditor level, I have sounded them out about their position and have the impression that they are definitely aware of the growing poker industry, that they want those tax dollars and will take action once it becomes efficient to get them.

My goal in informing people about potential tax liability is not that everyone has to pay taxes but that they should not be surprised if the CRA takes the opposite position.
If you were to go to court, then you very likely would lose.
TECHNICALLY, you would be breaking the law. The only justification for a PROFESSIONAL poker player to not pay taxes is 1. they don't think they will get caught or 2.
they are relying on historical precedent.
Intrpretations change all the time according to political and economic desires. Not everyone would or should be comfortable with breaking the law on on the basis of low risk of penalty - and that risk will only go up over time. My position is and always will be that 99% of poker players need not worry about paying taxes - but there are people out there on this forum that should seriously consider it because the risk is there whether people choose to flaunt it or not.

Third, I am personally aware of 4 cases of audits of proefessional players. 2 are ongoing and 2 were resolved in the favour of the taxpayer. Just because they do not go to court does not mean they are not happening - most cases are resolved at the arbitration level. I would expect that the CRA will decide to test the law and proceed to court as the potential tax income becomes too big to ignore.

While the sky is not falling, my goal is to challenge assumptions people make about tax and warn them that they could be at risk.

Fourth, I would lay heavy odds that my tax knowledge in this area would not be an underdog to anyone on or off this forum.

I always take issue with tax advice that goes "even though you are breaking the law, you won't get caught, so don't worry"....
Too much risk potential for me.

If Daniel Negreanu still lived in Canada and chose not to pay taxes, do you think the CRA would go after him?
If they would go after him, then there must be a line where they will choose to pursue you. Why would a serious player try to guess where the line is?