Gambling law in Canada
Plain guides to the law: what the Criminal Code allows, what each province does with it, and how the CRA treats winnings.
Short answer
Gambling in Canada is a crime under the Criminal Code unless a province runs or licenses it. That is why the rules differ by province. For most people, winnings from recreational gambling are not taxed, but interest you earn on them is. These guides explain both, with links to the law and the CRA.
Legal guides
- Is online gambling legal in Canada? Section 207 of the Criminal Code, the provincial model, single-event sports betting and offshore sites.
- Are gambling winnings taxable in Canada? The CRA’s position, the case law on professional gamblers, interest and crypto.
Rules where you live
These pages are general information checked by our legal reviewer, not legal advice for your situation.