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-The CRA can appeal this decision if they want to the Supreme Court. Even after making payment back to the "Applicant"
The CRA already notified there would be no appeal in my case. Now, you are making me wonder if they can say no appeal, pay me, and then retro-appeal after? That makes no sense to me. But I will look into this, thanks.
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-This is not a precedent. Each case is determined on its own merits, even the slightest difference can make/break a decision
The CRA will always take the position that judgment that go against them are not precedents. That is BS though. All that matters is what judges say in judgments. What the CRA says means nothing - it's their opinion and they always lean way in their favour. They always try to have their cake and eat it too. Yes, each case is looked at on its own merits. But most online poker players cases will be substantially similar to mine. The Justice even rebuked the CRA for trying to sell him on that my online poker case was most similar to the billiards player case than the OTHER online poker case (Cohen). But this is a huge precedent, don't let anyone tell you otherwise. If you take the CRA to court, what is important to the judge is the existing jurisprudence, that's all.
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-If It is decided that poker winnings are not taxable as it's not a business, what does future income fall under? You can't have a"windfall" for the next 20 years
You are missing the elephant in the room. There is the entire weight of Canadian tax history that has repeatedly decided gambling winnings are not taxable except in exceptional circumstances - this includes having inside information, having a measurable physical skill (like being a PGA golf pro) or running the gambling games. Or if you are a poker pro like Daniel Negreanu, with books, endorsements, etc. If they start taxing gambling winnings then people will have cases for claiming gambling losses - and there's a lot more of those. They can't open that door.
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-If I amend my returns be prepared for a full audit and be on the CRA's "radar"
Yep, every poker pro will be audited at some point. There's no avoiding it. Honestly, it's not that big of a deal. Especially since we aren't running a business that would get eviscerated by the CRA rejecting expenses. My audit consisted of an interview by someone who was terrible at interviewing and didn't understand poker. They took my box of documents I brought to them, and gave it back to me months later saying "we accept your returns as filed". They missed some things in my documents and receipts that could have strengthened their case if they knew what to look for.
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-The CRA will not let go off a ton of cash due to some judge's ruling, they can just amend the tax act to compensate for the ruling in the very near future and they can retroactively enforce the law for a period of 10 years. (Apparently it's the only section of law that where the government can create a new law and retroa
I don't doubt this; but I will repeat that the only thing that matters is what a judge rules. Poker is a drop in the bucket compared to the big fish. We are a small enough group that the CRA will deal with us one by one.
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-My main concern was the issue of income tax owing from future earnings and the CRA will not take lightly due a prson who has filed for years and then all of a sudden decide not to file based on a case that is not precedent setting.
As I said before, it's a precedent. Do not get bullied by the CRA trying to convince you otherwise.
The table is set. With my judgment, now the rest of you guys have it so easy you have no idea. The biggest threat I think is if the CRA hires a pro poker player as a consultant. Because my huge advantage in the Federal Court was that the DoJ lawyers, the CRA audit team, and the Justice all did not know poker. Because of that I was able to frame the judge's understanding of poker in a way I wanted and needed to, and the DoJ lawyers couldn't really dispute.