Country with most lenient tax law towards poker income?

[Simplistic]

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My understanding is that to be taxable in Canada gambling has to be your primary source of income. CRA must be able to show that you approach poker in a systematic manner, with a reasonable expectation of profit, and that it is your primary source of income. If you have a full time or even part time job you can make a strong argument that gambling is not your primary source of income and hence not taxable.

[/ QUOTE ]you are wrong about a few things.
firstly, it's the taxpayer's onus to prove that he is a recreational player, not the other way around.
secondly, even if it is not your primary source of income it may be taxable, it is a case by case basis depending on many factors including things you mentioned above.