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It is the latest decision on the (non-)taxation of poker winnings following the Tax Court of Canada decision in Cohen v. The Queen, 2011 TCC 262.The heart of the issue in cases such as these is whether poker players are “carrying on a business” – a factual issue to be determined on a...
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If two or more people are to share in the gambling winnings, they should fill out Form 5754 [pdf]. The casino will divide the winnings among the players and will subsequently report the winnings on Form W-2G to the IRS under the names of each of the winners. Reference Material. Internal Revenue Code section 165 paragraph (d) deals with gambling ...
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