In Canadian income tax law, winnings from gambling are taxable when they constitute “income from a source.” What is not clear is the basis for determining when, where, and how winnings from gambling activities can amount to “income from a source.” In light of recent decisions of the Tax...

Internet use has grown dramatically in Canada in recent years. This trend has joined with the increasing popularity and social legitimacy in Canada of gambling to produce an environment that is particularly receptive to the growth of online gambling. Online gambling sites compete with gambling...