Must assume from your FT username you are a US citizen resident in Canada. However, US citizens residing in Canada must file taxes in both countries, but these are adjusted based on where the income was earned. In Canada, there is no need to declare gambling winnings as income as these are not taxable -- unless you're a professional gambler deducting losses -- but under US laws you must declare this portion of your income and it is taxable by US authorities. So you really need to clarify your residency/tax status to get an accurate response.