{"id":1351,"date":"2023-08-14T13:24:00","date_gmt":"2023-08-14T17:24:00","guid":{"rendered":"https:\/\/laguerrefiscaliste.ca\/is-your-hobby-taxable-lessons-to-be-learned-from-the-duhamel-affair\/"},"modified":"2023-10-16T16:31:18","modified_gmt":"2023-10-16T20:31:18","slug":"is-your-hobby-taxable-lessons-to-be-learned-from-the-duhamel-affair","status":"publish","type":"post","link":"https:\/\/laguerrefiscaliste.ca\/en\/is-your-hobby-taxable-lessons-to-be-learned-from-the-duhamel-affair\/","title":{"rendered":"Is your hobby taxable? Lessons to be learned from the Duhamel affair"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1351\" class=\"elementor elementor-1351 elementor-562\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ff6025f e-con-full e-flex e-con e-parent\" data-id=\"5ff6025f\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-7dcd0423 e-con-full e-flex e-con e-child\" data-id=\"7dcd0423\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-692cdf3f e-con-full e-flex e-con e-child\" data-id=\"692cdf3f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32a50efb elementor-widget elementor-widget-image\" data-id=\"32a50efb\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div 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data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76784872 elementor-widget elementor-widget-heading\" data-id=\"76784872\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Is your hobby taxable? Lessons to be learned from the Duhamel affair<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-731abff elementor-widget elementor-widget-heading\" data-id=\"731abff\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Extra Junior Laguerre - August 14, 2023<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6eccfa4d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6eccfa4d\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 30-04-2024 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#0c0d0e;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon 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var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5606192e elementor-widget elementor-widget-text-editor\" data-id=\"5606192e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 30-04-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><span style=\"font-weight: 400;\">You play poker or collect vintage motorcycles. Your passion becomes serious and suddenly you&#8217;re making money. Is this gain taxable? That was the $5M question put to the court in the Duhamel case.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><strong>To remember, in 30 seconds:<\/strong><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Jonathan Duhamel won his case and his winnings were not taxed.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Basically, the ruling determined that the poker winnings were mostly due to chance, and therefore, Jonathan wasn&#8217;t running a real business with his hobby.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">The court analyzed several criteria that go much further than point #2. Read on!<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><strong>A look back at the Duhamel affair<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">From 2010 to 2012, Jonathan Duhamel won $5,356,808 playing poker, most of which came from his victory in the 2010 World Series of Poker Main Event. The Canada Revenue Agency (CRA) asks him to pay tax on these gains. Of course, Duhamel objects, claiming that he&#8217;s not running a business, since chance plays an important role.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><strong>The central question of the Duhamel affair<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">The central issue in this case is whether or not Duhamel was operating a business while playing poker from 2010 to 2012. The distinction is an important one. If it is concluded that he is carrying on a business, Duhamel will be required to pay tax on his earnings. Otherwise, no tax is payable.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">  <\/span><\/p>\n<p><strong>Analysis criteria<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">The stage was thus set for Judge Dominique Lafleur of the Tax Court of Canada to comb through the specific facts of this case and analyze them by applying several criteria, namely: the intention to make a profit, the formation of Duhamel, the profit and loss statement, the ability to make a profit through poker, and the existence of a risk management and mitigation system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><strong>The final decision in the Duhamel case<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">In the end, the judge ruled in Duhamel&#8217;s favor, concluding that he was not running a business by playing poker. According to his analysis, his poker winnings from 2010 to 2012 &#8220;are mainly due to chance in the distribution of winnings and losses&#8221;. In short, the CRA failed to demonstrate that Duhamel conducted his business &#8220;as a serious businessman in the course of his poker activities&#8221;. Therefore, the gains of $5,356,808 are not taxable.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Reference: Jonathan Duhamel v. la Reine, 2022 CCI 66<\/span><\/p>\n<p><span style=\"font-weight: 400;\">  <\/span><\/p>\n<p><strong>Good to know<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">If you earn large sums of money from a hobby such as poker, investing in the stock market, buying and selling bitcoin, collecting art, etc., the CRA or Revenu Qu\u00e9bec cannot restrict their analysis solely to this item to force you to pay tax on these earnings.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><span style=\"font-weight: 400;\">They will have to demonstrate that you earn business income following analysis of your profit intent, training, profit capacity, etc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">  <\/span><\/p>\n<p><span style=\"font-weight: 400;\">You should also remember that your case is unique. The conclusion of Duhamel&#8217;s case does not necessarily apply to your situation. Before agreeing whether or not to pay tax on your hobby&#8217;s earnings, a thorough analysis is in order.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you find yourself in a similar situation, call your favourite tax lawyer!<\/span><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-59e0e0a1 e-flex e-con-boxed e-con e-parent\" data-id=\"59e0e0a1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-419182ce elementor-widget elementor-widget-heading\" data-id=\"419182ce\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Please share:  <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43842eac elementor-share-buttons--view-icon 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height=\"378\" src=\"https:\/\/laguerrefiscaliste.ca\/wp-content\/uploads\/2023\/09\/Laguerre_fiscaliste_logo_rev-1.png\" class=\"attachment-full size-full wp-image-1302\" alt=\"\" srcset=\"https:\/\/laguerrefiscaliste.ca\/wp-content\/uploads\/2023\/09\/Laguerre_fiscaliste_logo_rev-1.png 899w, https:\/\/laguerrefiscaliste.ca\/wp-content\/uploads\/2023\/09\/Laguerre_fiscaliste_logo_rev-1-300x126.png 300w, https:\/\/laguerrefiscaliste.ca\/wp-content\/uploads\/2023\/09\/Laguerre_fiscaliste_logo_rev-1-768x323.png 768w\" sizes=\"(max-width: 899px) 100vw, 899px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>514 419-1373 info@laguerrefiscaliste.ca PUBLICATIONS Is your hobby taxable? Lessons to be learned from the Duhamel affair Extra Junior Laguerre &#8211; August 14, 2023 You play poker or collect vintage motorcycles. Your passion becomes serious and suddenly you&#8217;re making money. Is this gain taxable? That was the $5M question put to the court in the Duhamel [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_canvas","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/posts\/1351"}],"collection":[{"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/comments?post=1351"}],"version-history":[{"count":1,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/posts\/1351\/revisions"}],"predecessor-version":[{"id":1356,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/posts\/1351\/revisions\/1356"}],"wp:attachment":[{"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/media?parent=1351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/categories?post=1351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/tags?post=1351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}