[chapstick]

Vin17,

As far as I understand, the only way to claim it is as self-employed income (that requires a T2124 form). I may be completely wrong about this, though. It takes some work though, and you have to worry about GST (seriously).

You can always just not claim it, since gambling winnings can be considered tax-free under most circumstances.

If you want to claim it, there are lots of things you can write-off (rent, internet, computer, etc.)

I can maybe provide more information. Contact me by PM.
If you are in the Toronto area, I may be able to get you in touch with an accountant (who is also plays some micro-stakes poker) who can provide you more info. She is trying to understand the issue better herself, so she is willing to give out free info. No worries, I ain't shilling, she'd only want remuneration if you need her to do your taxes for you.