The Canadian income tax code is written in a way that makes a game of pure chance (such as slots, roulette, craps, blackjack etc.) not subject to income tax. This is the #1 benefit Canadian gamblers have over their American counterpart who are taxed on all winnings. As the Canada Revenue Agency States “Paragraph 40(2)(f) also provides that no taxable capital gains or allowable capital losses arise from the disposition of a chance to win a bet or a right to receive an amount as winnings on a bet in connection with a pool system of betting referred to in section 188.1 of the Criminal Code. The nature of pool system betting is such that the only winnings are in the form of cash from the respective pool. Consequently, no additional capital gain or loss tax consequences could arise on subsequent disposition of the winnings and thus it is not necessary (as described in 2 above, in the case of a lottery) to deem the winnings to have been acquired at fair market value.”

Gaming in Canada is pretty extraordinary in a sense that most casinos allow their poker rooms to be open 24 hours a day whereas their traditional gaming floor is only open certain business hours. Players who enjoy poker and some other table games will have a harder time finding restaurants within the casino which will accommodate them after hours though. Gaming styles as far as electronic games is pretty standard, you will find progressives, video poker, slots and other styles of games available. Table games are the classic Baccarat, Craps and Blackjack but often times you will see additional tables like Blackjack Switch and other choices too! As far as planning a trip to Canada, it is best to check out the individual casino as some requirements within each casino are subject to change.