That’s the opinion of Canada’s Federal Court of Appeal, which ruled this week that these gratuities are not “gifts,” but taxable income that workers receive for their professional services.
Canada does not tax gambling winnings because they are not considered a constant source of income, although “an individual may be subject to tax on income derived from gambling itself, if the gambling activities constitute carrying on the business of gambling,” as in the case of poker players and other professional gamblers.
Canada does not tax gambling winnings because they are not considered a constant source of income, although “an individual may be subject to tax on income derived from gambling itself, if the gambling activities constitute carrying on the business of gambling,” as in the case of poker players and other professional gamblers.