Another Tax Question

[scotty34]

I'm not sure if this one has been covered before. Anyways, let's say my 'roomate' has an account at an online site. His poker account is tied to my checking account. For certain reasons, I feel obligated to pay the income taxes on my 'roomates' winnings. Is there going to be any difficulty resulting from the fact that the poker account is in his name, and the checking account is in my name? I live in Canada if that makes any difference.