Danny Galarneau

The appellant appealed reassessments for the 2008, 2009, 2010 and 2011 taxation years that included his online poker winnings as business income.

The Tax Court of Canada found that the appellant had the subjective intention of making a profit by engaging in poker activities and that he was using his expertise and abilities to earn his living through poker.

The Court concluded that the appellant's poker activities constituted a business and that his net earnings were taxable as business income.

The appeal for the 2008 taxation year was dismissed, and the appeals for the 2009, 2010 and 2011 taxation years were allowed in part to reduce the appellant's taxable income by agreed amounts.

The appellant appealed reassessments for the 2008 to 2012 taxation years that included his net earnings from online poker activities as business income.

The Tax Court of Canada found that the appellant played poker in a non-recreational manner with the subjective intention of making a profit, organizing his life around the game and using objective standards of risk management.

The Court concluded that the appellant was operating a business and using his expertise to earn a living.

The appeal for 2008 was dismissed, while the appeals for 2009 to 2012 were allowed in part to reduce taxable income and allow a business loss, based on a partial consent between the parties.

The appellant appealed reassessments for the 2009, 2010, and 2011 taxation years that included his net poker earnings as business income.

The Tax Court of Canada found that the appellant played poker in a non-recreational manner with the subjective intention to profit, organizing his life around the game and adopting objective standards of risk management.

The Court concluded that the appellant was operating a business and his poker earnings were taxable as business income.

The appeals for 2009 and 2010 were dismissed, while the appeal for 2011 was allowed in part to reduce his taxable income by $279,830 based on a partial consent regarding a specific tournament win.