We have a vibrant gambling and betting law practice, with a particular expertise in Internet and mobile gaming. Online gambling is the fastest-growing sector of the global gaming industry and we act for, among others, casinos, sportsbooks, and poker operators. In this sphere, we counsel our clients on:

  • Regulatory and licensing matters in Canada and internationally

    We guide our clients through the intricacies of the gaming provisions in the Criminal Code, the Competition Act, and other Canadian federal and provincial statutes. We also offer our perspectives on international rules and regulations impacting gaming. Our clients often initially ask where to obtain a gaming licence. We prefer to look at game design and the overall objectives of the business to determine whether licensure is appropriate and, if so, how and where it will meet our clients’ objectives.

  • Creative solutions to legal game design problems and issues

    We work with our clients to design, implement, and promote offerings that comport with applicable law. We have expertise in and have had particular successes with skill-based games in Canada and negotiating no-charge agreements with law enforcement. In this way, we help provide certainty in a legal area that often lacks it.

  • Deal structure and financing

    We formulate creative ways to bring parties together and finance their visions. We work with international joint ventures and consortia to define and refine their objectives, implement appropriate financing, structure themselves efficiently, and execute on their operations.

  • Assessing corporate design to meet business objectives

    The location and structure of a gaming or betting enterprise is hugely important; resource, stakeholder, licensing, regulatory, tax, and other objectives all come into play. We help our gaming clients create and evaluate their corporate and business structures with a view to meeting their strategic and operational goals.

  • The reach of governments’ conduct and manage responsibilities

    Governments continue to evolve in their approaches to gaming and betting, especially when it comes to Internet wagering. We have helped provincial governments in Canada understand their rights, obligations, and opportunities in the online gaming space, particularly with respect to the conduct and manage requirement under the Criminal Code. We have also consulted with international governments on various strategies and opportunities in Internet and land-based gaming and betting.

  • Tax optimization

    Tax planning is critical for commercial enterprises. We build efficient tax plans for clients to meet sundry objectives, including optimizing the amount of tax they pay globally. We leverage our own experience as attorneys and accountants and we work with international networks of professionals to add value in this important area.

  • Payments and banking issues (whether involving bitcoin or otherwise)

    Payments is a key business driver in the Internet gaming sector. We start by trying to understand all of our clients’ various objectives, and then we begin to build solutions based on our extensive knowledge of payments. These solutions extend from traditional banking and payment services to the cutting edge of e-commerce and block chain technology. No one size fits all, and we leverage the right solution and tools to meet our clients’ goals.

Gaming Law Publications

Bill C-31: Not all Internet casinos are created equal
The meaning of “online casinos” under Canadian federal anti-money laundering laws
Canadian Gaming Business
May 2014
[External Link:]
Regulatory Aspects of Gaming & Bitcoin
Panel at ICE Totally Gaming, London
February 2014
[External Link:]
Bitcoin and land-based gaming
How cryptocurrency could impact bricks and mortar gaming
Canadian Gaming Business
December 2013
[External Link:]
The Rise (and Rise) of Bitcoin
Canadian Gaming Lawyer
September 2013
[PDF Link]
Bet Raise Fold: The Story of Online Poker
Appearance as expert gaming attorney in feature-length documentary about Internet poker
June 2013
[External Link:]
Is Toronto the next gaming battleground?
Prospects for a Toronto casino
CEM Audio Edge
December 2012
[MP3 Link]
The Gaming Year in Review
Lecture Notes from the CBG Affiliate Weekend
Niagara Falls, Canada
August 2012
[PDF Link]
AML in Internet Gaming
UNLV Internet Gaming Regulation Symposium
Las Vegas
May 2012
[PDF Link]
Gaming Licensing Opportunities in India: Sikkim & Beyond
Article in World Online Gambling Law Report
December 2011
[PDF Link]
Further Thoughts on Jurisdictional Issues in Canadian Internet Gaming
Canadian Gaming Lawyer
October 2011
[PDF Link]
The OLG Strategic Review
Poker Eh! on QuadJacks Radio
March 2011
[MP3 Link]
The tax treatment of poker losses in Canada: Case comment on Cohen v. Canada
Casino Enterprise Management
September 2011
[PDF Link]
Comparing the gaming indictments in New York & Maryland
World Online Gambling Law Report
July 2011
[PDF Link]
Jurisdictional clauses in Internet gaming in Canada: Case comment on Bérubé v. Rational Entertainment Ltd.
Gaming Law Review and Economics
May 2011
[PDF Link]
Internet Poker in the United States and H.R. 2267
Under the Gun on CardPlayer TV
September 2010
[External Link:]
Canadian extradition law and its applicability in gaming cases: Case comment on Fischbacher v. Canada
Gaming Law Review and Economics
January 2010
[PDF Link]
Canadian Tax Structuring for Gaming Ventures
Gaming Law Review and Economics
December 2009
[PDF Link]
Refundable Dividend Tax on Hand and the Dividend Refund: Planning to Maximize the Tax Benefits
Canadian Tax Journal
December 2004
[PDF Link]
The Best Things in Life are (Tax-)Free: A Current Look at the Capital Dividend Account
Canadian Tax Journal
August 2002
[PDF Link]
How Many Rights (or Wrongs) Make a Remedy? Substantive, Remedial and Unified Constructive Trusts
McGill Law Journal
June 1997
[PDF Link]