Country with most lenient tax law towards poker income?

[sumdumguy]

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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).