[csi]

I hired a tax lawyer 4 years ago to research this for me. It cost me 1500.00
Basically, he said there was no case law where revenue canada had gone after a poker player. And that Poker winnings do not fall under the criteria for "taxable income".

However, he did say that there is no guarantee that Revenue Canada wouldn't try and tax you if you were making a pile of money playing poker. In that event, then you would require a tax lawyer to fight them in Court.