The general rule in Canada
Under longstanding Canada Revenue Agency practice, gambling winnings for casual, recreational players are generally treated as a windfall rather than taxable income — the same logic applied to lottery wins. This applies whether the win happens at a land-based casino, on PlayAlberta, or on a newly licensed Alberta operator.
When it can be different
If gambling is conducted as a business — for example, a professional poker player or sports bettor with consistent, systematic activity treated as their primary income source — the CRA may classify winnings as business income, which is taxable. This is a narrow category and depends on the specifics of how the activity is conducted, not simply on how much is won.
This is a federal matter, not a provincial one
Alberta launching its own regulated iGaming market on July 13 doesn't change federal tax treatment of winnings. Tax rules come from the CRA and apply nationally, regardless of which province a player is in or which operator they used.
This is general information, not tax advice
Individual circumstances vary, and the casual-versus-professional distinction isn't always clear-cut. If you have a specific question about your own situation, a tax professional or accountant familiar with CRA gambling-income guidance is the right resource — this page is intended as a starting orientation, not a substitute for that.