[JavaNut]

If your sole income is from poker or even only a significant part of your income is from poker, how can you possibly construe this to be only recreational?

If you need a more specific answer than that, you simply have to look into the verdicts from tax courts and regular courts in canada, those are published in collections that you will be able to find at libraries, problably only in canada though.

You will not be able to get a specific amount as the limit between recreational and non-recreational play, the words has deliberatly been chosen like that to make it depend on your total income and your way of life, so to speak, and not a fixed amount or even a fixed percentage of your total income.