[Lawrence Ng]

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On the other hand, if you make your money in large multitable tournaments, then you have a better arguement that it is a windfall and not a business. The problem is that it would be up to you to prove that. Tax-wise, you'd have a better position winning the WSOP and that's it for the year then winning $5 million playing 4 hours a day every day.

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Would this not be the optimal way to declare a large sum poker withdrawal? The CRA may have share information with the US on Neteller accounts, but are poker sites such as PP, PS, Paradise etc. going to share and relay information back with the CRA? I highly doubt they will as the poker sites keep a very high level of confidentiality within its player base, thus even the CRA wouldn't be able to impose an audit through there.

Lawrence