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The poker room at Hollywood Casino at Kansas Speedway, in Kansas City, KS is currently closed. Kansas Star Casino Poker Room
You’ll find some of the biggest bets, bluffs and pots in our poker room, which is open 24 hours a day, 7 days a week. Our poker tables have USB outlets at every seat, so you can charge your device while you play, as well as free Wi-Fi.
Kansas casinos are reopening this weekend, but poker will have to wait. Boot Hill Casino reopened today, Kansas Star Casino reopens Saturday and Hollywood Casino at Kansas Speedway will reopen Monday. The poker rooms at all three will remain closed for now. For more information on poker room reopenings, visit our Reopen webpage.
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For your convenience, you may call ahead to be placed on the waiting list up to one hour before you arrive everyday. For call-ahead seating or any other questions, please call us at 913-288-9315.Featured Games on select days & times
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Wednesday at 7 a.m., Friday at 5 p.m. and Saturday 10 a.m.Kansas Star Casino Mulvane Ks Poker RoomHollywood Casino Kansas Speedway Poker Tournament House Rules
*Participants must be age 21 or older and be able to present a valid government or state issued ID upon request at time of registration.
*Participants must have a mychoice® account and be in good standing with Hollywood Casino at Kansas Speedway (HCKS). Individuals who are excluded from casino facilities, either through a government program or by their own request, are not eligible.
*Participants must register in person on the day of the tournament.
*Registration for all tournaments begins at 8:00 a.m. on the day of the tournament unless otherwise noted.
*Registration for all tournaments will be limited by available tables and staffing.
*Players may buy-in to tournaments with cash or value cheques.
*Late registration and re-entry will be accepted until the end of the registration period (which is determined by that particular event’s blind structure.) If no seat is available at the time of registration, players will be placed on a list of “alternates” and will be guaranteed a seat once available.
*All players will receive a full starting stack at time of entry.
*Alternates, re-entries, and late entries will be seated in the order of registration and will have their stack put into play once a seat is available.
*Players may forfeit their current chip stack during the registration period and be eligible to reenter the tournament. The chips of a forfeited stack will be removed from play.
*Chip forfeiture is not permitted in tournaments designated as “Bounty Tournaments.”
*All winnings will be paid by value cheques.
*Players may make deals and alter Payout Table if all remaining players agree (“chop”). If any “chop” arrangement is made, the tournament will end and all prize money will be distributed as per the players’ agreement.
*Official finishing position will be determined by chip count at the time of chop.
*Players who lose all of their tournament chips shall be considered no longer part of the tournament and must leave the tournament area.
*Starting location of button for all tables will be determined on one table by drawing high card.
*Re-draw for button will take place prior to start of the final table.
*Tables will play “hand for hand” if multiple tables are in still in play and the next player eliminated would result in the remaining players being in the money. The clock will continue to run during hand-for-hand.
*When ten or fewer players remain, they will re-draw for seating position on the final table.
*The tournament clock will not be paused, except when consolidating players to the final table OR at management’s discretion; time taken for floor calls and balancing tables is included in blind levels.
*With one table remaining, if more than one player is eliminated at the completion of a hand, the awarding of prize money will be based on the players’ stack size at the start of the hand. If two or more players are eliminated on the same hand at separate tables, they will split the prize payouts as evenly as possible.
*Winners of all prizes are responsible for payment of all applicable state and federal taxes to the required agency.
*Under all circumstances the decision of HCKS Poker Management is final.
Designated Texas Hold’em games will participate in the Bad Beat. The jackpot will be funded from each pot reaching a minimum of $20.00. When the pot reaches $20.00, $1.00 is placed in the Bad Beat box. The contents will be counted daily and the amount will be added to the existing Texas Hold’em Bad Beat Jackpot amount by a Poker Supervisor.
A minimum of $20.00 (including pot money and rake) must be in the pot in order for the hand to qualify for the Bad Beat Jackpot.
All Bad Beat funds collected will be distributed between a Primary, Secondary, Tertiary, and Promotional fund.
Bad Beat Jackpot distribution is as follows:Kansas Star Casino Poker Room
*50% (or equal portions of 50% if more than one person is holding a qualifying Bad Beat hand) of the Primary Bad Beat Jackpot total for the game in which the Bad Beat occurred will be given to the holder(s) of the Losing Hand(s).
*25% of the Primary Bad Beat Jackpot total in which the Bad Beat occurred will be given to the holder of the Winning Hand.
*The remaining 25% of the Primary Bad Beat Jackpot for the game in which the Bad Beat occurred will be split among the remaining players.
*All payouts will be rounded up to the nearest dollar, adjusting the remaining jackpot balance accordingly.
Qualifying Hands for the Bad Beat Jackpot
In order to qualify for the Bad Beat jackpot, both the winning hand and the losing hand must have Four-of-a-Kind (or better). Both the winning hand and the losing hand must use both of their hole cards to qualify. To qualify with a Four of a Kind, the player’s hand must contain a pocket pair.
A minimum of four players must be dealt in a hand in order for the hand to qualify for the Bad Beat Jackpot.
Should there be a deviation (e.g. a misdeal, a missing card, two cards of the same rank and suit, extra cards, suspected cheating, etc.) the Jackpot may be declared null and void by Poker Manager or Poker Supervisor.
After the Primary Jackpot has been paid, the Bad Beat Jackpot will reset to the new jackpot amount.
88 fortunes slot machine grand jackpot. Participants must be at least 21 years of age.
If the Jackpot prizes reach the appropriate thresholds, players will be subjected to federal guidelines for 1099 or 1042-S reporting.
Any dispute or situation not covered by the official rules will be resolved by the Hollywood Casino Kansas Speedway poker management in a manner deemed by them to be the fairest to all concerned, and that decision shall be final and binding on all participants. In addition, the Hollywood Casino Kansas Speedway management may void any entry, and/or change, cancel or modify this promotion at any time with KRGC approval.
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Example drawing to Outs Make on turn Make on river Make on turn or river Prob. Odds: Inside straight flush; Four of a kind 1: 0.0213: 46.0-1: 0.0217: 45.0-1. You will improve it on the turn: 9.2=18% and real poker odds are around 19%; You have a straight draw on the flop with 8 outs. You will improve it on the turn: 8.2=16% and real poker odds are around 17%; You have two over cards on the turn with 6 outs. You will improve it on the turn: 6.2=12% and real poker odds are around 13%. Poker Odds and Charts Chances of hitting, flopping and holding certain hands. These odds are a must know if you want to advance your game to a high level. For exact odds you can check out our poker hand odds calculator. We rounded the number to the nearest decimal for you. Table #3 – Poker Odds Chart As you can see in the above table, if you’re holding a flush draw after the flop (9 outs) you have a 19.1% chance of hitting it on the turn or expressed in odds, you’re 4.22-to-1 against. The odds are slightly better from the turn to the river, and much better when you have both cards still to come. (Click the reset button to clear the current hands/odds.) Poker Hand Odds Charts. Below find a couple helpful poker hand odds charts for some very common probabilities and scenarios you’ll come across at the poker table. The chart on the left walks you through your% chance of improvement on the flop and turn with some common made hands or draws.
Poker odds charts come in useful when you want to quickly work out the odds of winning a hand in Texas Hold’em. The most commonly used odds charts are the ’standard poker odds charts’ below, which give both the percentage and ratio odds of completing your draw depending on the number of outs you have (see pot odds and drawing hands for more information).
The second set of odds charts highlight interesting odds for different situations in Texas Hold’em. These will help you get to grips with the different likelihood’s and chances within the game of poker.Standard poker odds charts.Ratio odds chart.
Other poker odds charts.All-in odds.
Aces odds.
Why use these odds charts?
There are currently many odds charts on the Internet at numerous poker websites. However many of these can be tricky to use. ThePokerBank provides easy to use charts highlighting the key draws on each, which makes them simple and effective to use during play.
I am confident that these odds charts are the easiest charts that you will ever use.How to use poker odds charts.
Poker odds charts help you to determine how much you can call when trying to complete a drawing hand, such as a flush or a straight draw. By comparing your pot odds with the odds of completing your draw, you can work out whether or not it will be profitable to call certain sized bets from your opponents.
Poker odds charts are most commonly used when working out pot odds.
It is perfectly possible to work out the odds of completing a draw in your head, but these odds charts make things much easier if you are looking for a quick reference or if you’re just starting out. However, over time it is a good idea to learn the most common odds so that you no longer have to refer to any charts whilst you play.Work out probabilities for yourself.
Don’t just take my word for it or settle for the probabilities I’ve listed on the site, try working out probabilities for yourself. It’s not as tricky or mathsy as you might think.
My guide on how to work out preflop hand probabilities gives a nice overview on basic starting hand probabilities. For flop probabilities and the likelihood of different combinations of cards on the flop, try the article on working out flop probabilities.
Go back to the handy Texas Hold’em tools.Part #2 Of Our Beginners Poker Tournament Guide
Poker Odds, Outs and Expectation All Clearly And Concisely Explained!
Poker odds are a critical factor in success in online poker tournament strategy. While alone information on odds and outs will not make a player an instant winner, this knowledge will certainly give them an instantly profitable advantage over those players who do not understand these simple poker concepts correctly.
A good way to begin looking at poker odds and outs is in terms of expectation. During any game of poker we will be faced with a number of ‘bets’ at various prices. When you bet with the odds in your favor then you have a positive expectation. That is to say that regardless of the outcome of any particular hand you will show a profit over time. If you bet or call when the odds are against you then your wagers have a negative expectation, that is you will lose money over time.
The most commonly referenced form of poker odds are known as ‘Pot Odds’. This describes the price you are getting when calling a bet from an opponent compared to the current amount of money already in the pot.
For example, if the total pot - including your opponent’s last bet - was $100 and you had to call a $20 bet then your current pot-odds are exactly 5/1. Pot odds are useful when working out whether your call has a positive expectation. In this example, assuming this was the final bet of the hand, then you simply need to work out whether you have a greater than 20% (1 in 5) chance of winning the hand. If you think this is the case then calling will show a profit over time if you think your chances are lower then calling will lose money over time and your hand should be folded.
Pot-Odds can also be used before the last card is dealt. Imagine you have King-Jack of spades and by the time the turn card is dealt there are 2 other spades showing. With 1 card to come you are sure that hitting a spade will win the hand for you. In this situation you need to compare the pot-odds being offered to your chances of winning the hand. In this case you are approximately 4.5/1 against hitting that last spade (see ‘outs chart’ below for more information on this).
Thus if you are getting better than 4.5/1 odds from the pot then calling will show a profit over time. If you are getting less than this price then calling will lose money over time and you should not usually call the bet.
Looking at the current odds that you are getting by calling a bet leaves out one very important factor. You may be able to win one or more additional bets after the last card has been dealt. This is especially significant in No-Limit Holdem Tournaments where you can bet any amount you like. The additional bets you might win if you make your flush (for example) are known as the Implied-Odds and need to be factored into your expectation.
To return to the King-Jack of spades example, the pot-odds after the turn has been dealt there is $30 in the pot and your opponent bets $10 more. Here you are getting odds of 4/1 with a 4.5/1 of completing your flush, pot-odds alone indicate a negative expectation from this bet. However after the river, if you do make your flush by hitting that last spade then you estimate that your opponent will call an additional $20 bet. Your implied odds are now the $30 in the pot + $10 bet from your opponent + $20 on the river for a total of $60. This means that the real odds of your $10 call on the turn were 6/1. If you take 6/1 odds on a 4.5/1 chance then you will show a profit each time – you will have a positive expectation for the bet.
Planet Mark’s Tool Tip! Did you know that poker software tools are available which automatically calculate the math, leaving you to outplay your opponents? I strongly recommend Tournament Indicator, which watches your opponents while you play then uses a unique algo based on Dan Harrington’s famous ’M’ to recommend the best action. This tool not only stops you from making mathematical mistakes, you can actually start profiting from poker tournaments while you are learning. Find out more and take a free trial at the Tournament Indicator Website now!What are Poker ‘Outs’ and how are they calculated?
During the play of any hand there are a number of the unseen cards left in play that will improve your hand, and a number that will not. Any card that will improve your current holding is known as an ‘out’. Any hand that is not yet complete, for example 4 cards to a flush or 4 cards to a straight, is known as a ‘drawing hand’ or just ‘draw’. Poker odds can be used to assess whether your play has a positive expectation if you know the basic chart of ‘outs’ that will improve your hand.
A Full Outs Chart is Below - Here are the most common poker outs:Poker Odds And Outs Chart Printable
*4 Cards to a Flush with 2 cards to come: Odds = 1.9/1 (35%)
*4 Cards to a Flush with 1 card to come: Odds = 4.1/1 (19%)
*4 Cards to a Straight with 2 cards to come: Odds = 2.2/1 (32%)
*4 Cards to a Straight with 1 card to come: Odds = 4.7/1 (17%)
*Inside Straight Draw, 2-3-5-6, 2 cards to come: Odds = 4/1 (20%)
*Inside Straight Draw, 2-3-5-6, 1 card to come: Odds = 10/1 (10%)
As you gain experience in using poker odds and outs you will be able to quickly calculate your winning chances using simple math. After the flop in Holdem there are 5 cards which you have seen – and so 47 unseen cards. You calculate the number of cards that will help your hand out of those unseen cards and then divide this number by 47. For example if you calculate that 10 cards will improve your hand then (10/47) = 4.7/1 odds which is approximately 21% winning chance, with 2 cards to come then doubling the winning chances is close enough for most situations. Learning the most common outs from the chart below will help you make good decisions during a hand – remember that if you take positive expectation bets you will show a profit over time!Number of Outs2 cards% %146/122.5/1
You Have Trips, Make Quads4,26%8,42%
You have a pair, make trips314.7/17.01/1
Gambling winnings 1040 line 21. You hold 1 ace, make a pair of aces8,51%16,47%
You have 2-3-5-6, hit a 4 for inside straight58.40/13.91/112,77%24,14%75.71/12.59/117,02%31,45%
You have 3-4-5-6, hit 2 or 7 for straight94.22/11.86/1
You have 4 to a flush, make flush21,28%38,39%113.27/11.40/125,53%44,96%
You have 4 to flush + an ace, make either flush or A-A132.61/11.08/129,79%51,16%152.13/10.85/1
You have 4 to flush and open-ended straight, make either hand34,04%56,98%171.76/10.67/138,30%62,44%191.47/10.54/142,55%67,53%211.24/10.43/1
You have open ended straight flush + 2 overcards
SNG Planet Tip: A quick way of calculating your chances of making a hand after the flop (with 2 cards to come) is the ‘Rule of 4’ – Simply Multiply the number of cards to make your hand by 4! For example if you have 4 to a flush on the flop then there are 9 unseen cards of your suit that will make your hand… 9*4 = 36% which is very close to the 34.97% shown on the outs chart above! With just one card to come you multiply by 2 instead.
One last thing, tournament pros tend to congregate at the bigger poker sites - you will find significantly easier games at mid-sized sites, especially those linked with sports-books and casino brands (since the ’gamblers’ come over into the poker rooms!). I recommend 888 Poker as a fantastic place to profit from tournaments while you are learning. Check out the games for yourself, you will see the difference!Poker Odds And Outs ChartsRelated Articles
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St louis concerts 2019 hollywood casino amphitheater tickets. Learning blackjack strategies and tips will give you the best chance of coming away with a profit when playing the game online. There are some easy online blackjack tips you can gather that will get you moving in the right direction. You can also go as you deep as you want into more complex strategies to learn to win at blackjack online.
In the world of online casinos, the game of blackjack stands as one of the most popular around. After all, many people have either played it in casinos or have watched others do it. As a result, there’s a comfort level to playing blackjack online that might not exist with other casino games.
Online Blackjack Explorer. There is no need to tell you that blackjack is one of the most popular casino games worldwide, but did you know, that it’s one of the best games to play online. While land based casinos keep changing the rules and lowering players’ winning odds, online blackjack tables remain the same. Here are some of the rule variations that will help you determine the online blackjack games with the best odds: Blackjack payback: You should be looking for the standard payback of 3:2 whenever you are dealt a two-card 21. If you play a game where the payback is 6:5 or lower, the house edge rises.
Named ’the best site to play online blackjack in 2018 and 2019’, Jackpot City is still our recommended blackjack site and top choice for real money games also in 2020.
But it’s important that you think of your gambling as a form of investment. To protect that investment, you need to learn the proper online blackjack strategies and tips that will help you improve play. Just a little bit of study and practice make a huge bit of difference.
This article will provide you with some of the best blackjack strategies and tips to help you with your play. We’ll talk about how you can make the right decisions in every situation. And we’ll also get into bankroll management and advanced strategy while also answering some of your top questions about the game.Using Blackjack Strategy Charts Online
The good news about online blackjack is that there is no shortage of available advice on how to play the game. Strategy charts are everywhere online, as apps, or even in books. You just have to find the one that works for you.
Strategy charts work by giving you the proper play for every possible deal that you receive and every possible card that the dealer has showing. For example, you might see something like this as just a small portion of one of these charts.Your HandDealer Card: 2Dealer Card: 3Dealer Card: 4Hard 12HitHitStandHard 13StandStandStandHard 14StandStandStand
This shows you that, for example, if you receive a 12 with your first two cards with no ace involved (hence a “hard 12”) and the dealer is showing a 2, you should hit. If, however, you have a hard 13 and the dealer holds a 2, you should stand.
You might be able to get this information in list form, which can make it easier for you to digest. In either case, if you can manage to memorize this information, you’ll be well ahead of the game in terms of online blackjack tips and tricks.Easy Beginning Blackjack Strategy
One simple strategy you can use when you’re just learning to play blackjack online is one where you assume that the card the dealer has face down has a value of 10. It will remove the need for you to have to memorize strategies. You can just decide based on simple math whether you’re ahead or behind in the hand and act accordingly.
The problem with this strategy is that it’s an extremely conservative way to play. Most expert players realize that playing this way will cost them in terms of payback. But, for beginners, this isn’t a bad way to go if you haven’t yet done any memorization.Advanced Online Blackjack Strategies
What you’ll find when you’re trying to learn how to win at blackjack online is that there are basic strategies and advanced strategies. The distinction between them can sometimes be hard to tell.Basically, an advanced strategy asks you to learn a little bit more than a basic one.
For example, a basic strategy might ask you to learn seven rules. An advanced online blackjack strategy might require you to learn much more than that.
In general, advanced strategies will improve your overall payback percentage ever so slightly. That can be worth it if you’re going to be the type of online blackjack player who plays with regularity. Card-Specific Online Blackjack Strategy
In most basic strategies, you are told to hit, stand, double, surrender or take insurance based on the total value of the cards that you have. For example, if you have 13, it doesn’t matter if you have a seven and a six or a jack and a three in your hand. You just commit to your action based on the total.
But a card-specific strategy might change depending on which cards are involved. The idea behind this is that having certain cards in play changes the odds slightly and affects the strategy somewhat on some occasions.Online Blackjack Card Counting
Card counting is of limited use to you when it comes down to online blackjack play. Many online blackjack games employ an automatic dealer. This means that the deck gets reshuffled every time and renders card counting useless.You might be able to find a live dealer blackjack game online. With a live dealer, the cards will be shuffled only every once in a while.
If that’s the case, you might be able to gain an advantage from card counting in online blackjack. Card counting allows you to know if the current advantage going into a hand belongs to you or the dealer. You can bet accordingly, either higher or lower than your normal amount, with this knowledge in place.Online Blackjack Bankroll Management
Bankroll management is an underrated part of playing blackjack online. You should always be aware of what your bankroll is compared to your goals.
Here are some factors you should take into consideration when it comes to your bankroll management:
*How much you can afford to lose in a single session
*How long you’re hoping to play
*How much volatility is involved in the style of video poker you’re playing
*How much you’re hoping to win
Experienced players know how to factor all of this into the size of their original bankroll. If you’re just starting out in the world of online blackjack, try to give yourself a bankroll that allows the chance to enjoy yourself.Adjusting Your Online Blackjack Strategy
One common mistake that beginning online blackjack players make is that they use the same strategy no matter what type of blackjack they’re playing. All of the work that you do learning how to play certain hands can backfire if you’re playing a game with different rules than the style that your instruction was teaching you to perfect.
There are certain factors that will cause the strategy to change slightly. Check them out below.
*Whether or not a dealer has to hit on a soft 17. By “soft 17,” we mean a hand like ace-six, where the ace, in the player’s hands, can be valued at 1 or 11. Some games allow the dealer to keep hitting at this point, while other online blackjack variations insist that they have to stand.
*Splitting rules. The standby in blackjack is that a player can continue splitting cards until they have four hands. But some online blackjack games only allow three or ever two hands after splitting.
*Doubling limitations. If you can find a game which allows you to double no matter what you have, you’ll have to learn plays for potential doubles that you wouldn’t otherwise. Many games limit your chances to double when you have certain cards on the deal.
*Insurance and surrender. Surrendering can be an effective option for players to cut their losses when they’re behind the dealer. Insurance is less valuable, but there might be occasions where it makes sense. In any case, your strategy will have to include these options if the version of blackjack you’re playing online includes them.Strategy for Special Blackjack Variations
If you seek out blackjack online games, you’re likely to find some unfamiliar titles listed among the options. Games like Spanish 21, Blackjack Switch, European Blackjack, or Pontoon might pop up. Each of these games contain little twists that change up game play a little bit.
Superior casino no deposit bonus codes 2019. The first thing you should do to learn strategy for these blackjack games is to learn what makes them different. You should first decide if the game is worth playing based on these changes, since some of these games can actually lower online blackjack odds for the player overall. If you do that and the game still seems intriguing, try to find charts or advice based on that particular game.FAQ About Online Blackjack Strategy
*Should I Adjust My Strategy Based on How My Session Is Going?
When you’re playing online blackjack with an automatic dealer, each deal is a fresh one. As a result, it bears no relation to any hands that have come before it. Any hot or cold streaks you might be having are purely due to luck.
Your strategy for online blackjack should be the same for the thousandth hand that you play as it was for the first. Don’t play based on guesses or hunches. Stick to the online blackjack strategy with which you began.
*How Much Time Should I Take to Learn Blackjack Strategy?
Part of this is based on what you want out of the game. Do you want to be an expert player who makes the most possible money? If so, then you should take as much time as possible to get your strategy airtight.
In addition, you have to base it on how well you take the instruction. Some people can memorize quicker than others. If memorization is burdensome, just try to take some basic online blackjack tips with you into your session.
*Can I Consult My Strategy Tips While Playing Blackjack Online?
This is one of the biggest advantages to playing online. There is nobody watching you to say what you can or can’t do. If you’re a beginner and want to get things just right on each hand, you can feel free to have your online blackjack strategy information right by your side.
There may be exceptions to this. You might get in a game with other players where you have to decide on a play in a certain time. Also, you might want to learn strategy without having to consult a chart if only to speed up your play and give you more chances to win.Try These Online Blackjack Tips and Strategies Yourself
With the right online blackjack strategy and tips at your disposal, you can play blackjack online for real money at a high level. Make sure to find the right type of strategy for your skill level and your needs to get the possible online blackjack results.
There is no need to tell you that blackjack is one of the most popular casino games worldwide, but did you know, that it’s one of the best games to play online.
While land based casinos keep changing the rules and lowering players’ winning odds, online blackjack tables remain the same. Players can still enjoy Single Deck blackjack with 3/2 payout and 99.84% odds. Casual players can play at low limit tables with $1, and even $0.1 bet per hand. And we haven’t even mentioned Live Dealer tables and of course, Mobile Blackjack, where you can play your favourite game on your way to work.
Of course, there are some risks involved and that’s where we come in. The purpose of Online Blackjack Explorer is it help you get the best possible casino experience. We will point you to blackjack games with highest payouts; bring you the best blackjack bonuses and guide you to the safest online casino sites, so you could lay back and enjoy our favourite game.Live Dealer BlackjackBest Payout Online Casino SitesTop Blackjack Sites 2020
Here you can find an updated list of best blackjack casinos. They are highly recommended for other games as well, such as slots, craps, roulette, etc, but naturally, we place special focus on all blackjack related aspects.Casino BonusWhy it’s here100% up to £/$/€ 100Best Blackjack Site100% up to £/$/€ 100Instant Withdrawals100% up to £/$/€ 200Best New Casino
The casinos are listed according to a simple formula and our reviewers experience. However, we argue quite a lot which casino should be listed as #1 and which as #2. That is natural since each player has its own taste and preferences. And yet, when it comes to safety and fairness – for us it’s a simple black or white.
We only list sites with clean history in terms reputation and player security. We also demand zero withdrawal complaints and at least 3 years of stable operation. If we review new brands, they will be listed in our new casinos section and only after 3 years can make way to our Top Casinos listings.How We Rank
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I am usually a relatively polite person, but just for this one paragraph please forgive me for ranting freely.If you do mind then just scroll below as there we explain things in more polite manner. I’ve been in online gambling industry since 2006 and running this website for years now. And yet, when I speak with our loyal visitors it seems that everybody have their mind set and simply not ready to listen and change. Or maybe I am just to polite. So let’s try differently:Do not play Blackjack!
Now, of course I don’t mean not to play blackjack at all – I just mean DO NOT automatically play the game the casino calls just“Blackjack”. You will find that on each site the rules of that so called “black jack” are different, but in most cases – they are not in your favor. Why? Because 95% of players will play it anyways. It’s amazing. Even if the name of the game next to it is “Blackjack with the lowest house edge you can find”, still, most players will go for the familiar name.
So please, do me a favor. Or do yourself a favor. Check the game rules and payouts before playing. It takes 5 minutes and it is worth a lot of money. And for the stubborn ones that say “It’s just 0.5% difference. Here it’s 99.2% return and there it’s 99.7%. It doesn’t really matter” – Yes, it does.
I am tired from explaining the numbers again and again but lets just say that if you are playing blackjack just once a week and with just $1 stakes – it will save you more than $1,000 this year.Use Cashable bonuses only!
Yes, I know: “They are called bonuses so obviously they are good”. They are not! Some of them are, but just a few. And the easiest way to differentiate them is whether they are cashable or phantom. Cashable are the ones that the bonus itself is withdraw-able after the wagering is completed. Phantom (or sticky) are deducted before withdrawal.
For blackjack, these phantom bonuses are completely useless – they just get you trapped without the ability to cashout when you ahead. Do not use them, unless you are mixing play with slots and other games. Otherwise, go for cashable bonuses only.
There are of course additional factors but that’s like the first one to check.FFS, Ignore the bonuses and spam mailsBest Online Blackjack Odds
I heard so many players complaining that they sign up to some unknown casino just because of the bonus or some spam email they got. Everything was good until they won. Then they discovered that this site is good just for deposits and not for withdrawals ?.
Bonuses are the most common tool of low level casinos to lure players in. Usually they offer some insane 500% bonus or $100 no deposit to bring players in. So don’t be tempted.Best Online Blackjack Odds Slot Machines
Also, do not follow any casino spam email you receive (by spam i mean that you didn’t sign up for that particular newsletter). It sounds obvious but you won’t beleive how many players fall for that trap.
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*Poker Tris Battle Scalar
*Nel Poker Il Tris Batte La Scala
Il Tris di 1 batte il Tris di 6 mentre dato che siamo in presenza della stessa Coppia e quindi fuoriesce patta tra le coppie, in questo caso vince 11133). Poker: 11112 (Batte tutto tranne Scala Reale e Jolly). About PokerNews. PokerNews.com is the world’s leading poker website. Among other things, visitors will Scala Batte Tris A Poker find a daily dose of articles with the latest poker news, live reporting from tournaments, exclusive videos, podcasts and so much more.
This page is based on a contribution from Massimo Ilardo, webmaster of oltreilpoker.it.Introduction
Poker all’italiana (Italian poker) is one of many variations of poker; more specifically it is a variation of 5 Card Draw. Each player receives five cards and up to four can be changed. In Italy it is most commonly referred to just as ’poker’ and classic 5-card draw is referred to as ’poker all’americana’.Players and Cards
Poker all’italiana is played with a variable number of cards from a standard 52-card pack dependent upon the number of players sitting at the table. The lowest card is the equal to the number obtained by subtracting the number of participants from 11. Therefore:
*6 players play with 40 cards: from 5 to ace
*5 players play with 36 cards: from 6 to ace
*4 players play with 32 cards: from 7 to aceDeal, Betting and Draw
Before the cards are dealt, all players must ante up (place the agreed stake in the pot) in order to compete. The dealer distributes 5 cards to each player, one at a time clockwise, starting with the player to his left.
At this point there there is a round of betting, in which the minimum requirement to open is a pair of jacks. Players who have less than this must pass, and players are allowed to pass even if they meet the opening requirement. Once a player has opened, other players can call or raise even without a pair of jacks. If nobody opens, the cards are thrown in. The pot stays, the players ante again and there is a new deal by the next dealer.
Following this there is a draw round where players who have not yet folded may exchange from 0 to 4 cards. Beginning with the player to dealer’s left each player states how many cards he or she wishes to exchange, discards that number of cards and is given replacement cards by the dealer. If the cards run out, the discarded cards are shuffled and reused. If a player wishes to change four cards, only three are given initially; after all the players have been served, the players who asked for four cards are given their last replacement card.
As in standard draw poker, it is legal for the opener to discard part of or all of the combination that qualified the hand to be opened. In this case, the player must announce that the opening combination is being discarded, and the dealer must keep that player’s discards to one side, so that it can be proved if necessary that a pair of jacks or better was held.
After the exchange of cards are there is a second round of betting begun by the player who opened the first round of betting, or if this player has folded by the next player in clockwise order from the opener who is still active. This is followed by a showdown. The surviving player with the highest ranked hand wins the pot. Superior casino no deposit bonus codes 2019.The Showdown and Ranking of Hands
In poker all’italiana (unlike standard 5-card draw) the suits have a ranking order. Hearts (Cuori) are the highest, followed by Diamonds (Quadri), Clubs (Fiori) and Spades (Picche); hence the Italian saying ’Come Quando Fuori Piove’ (’like when it is raining outside’), which is used to remember suit order. This suit ranking is used to break ties between hands that in standard poker would be equal.Poker Tris Battle Scalar
The ranking of hands from highest to lowest is:
*Straight Flush (Scala reale): Minimum, Medium and Maximum - see below
*Four of a Kind (known as Poker)
*Flush (Colore)
*Full House (Full)
*Straight (Scala)
*Three of a Kind (Tris)
*Two Pair (Doppia Coppia)
*Pair (Coppia)
*High Card (Carta più alta)
Note that in this game a Flush beats a Full House. A flush is harder to make in this game than in standard poker because of the smaller number of cards in each suit.
As in standard poker, Aces can count as high or low in straights and straight flushes. For this purpose the Ace is considered adjacent to the lowest card in the deck being used, for example with 5 players, A-6-7-8-9 is a valid straight.
Prominence Poker - Easy Tips Pokerguide: Tableimage, Sharks and Fishes Written by Deadbridge / May 23, 2018 This guide is alot about ’seing oportunities’ reading your oponents and act difrent against diffrent playertypes. Nomather what your playstyle is you have to learn how to dodge the nuts and how to bet to get the most of your own pocket aces. Astuces prominence poker. Keep watching describe to my channel.
A minimum straight flush is the lowest that can be made with the deck in use, for example A-7-8-9-10 of a suit with 4 players. A maximum straight flush is 10-J-Q-K-A of a suit. All other straight flushes are medium. If two players have medium straight flushes then the one with higher ranked cards wins as usual. Also as usual a maximum straight flush beats a medium one, and a medium straight flush beats a minimum one. But if a minimum straight flush comes up against a maximum straight flush, the minimum beats the maximum. Finally between two equal ranked straight flushes in different suits, the higher suit will win.
The effect of the above rule is that no hand is a certain winner. The rule is summarised in the famous Italian saying ’La minima batte la massima, la massima batte la media e la media batte la minima’.
In the very rare case where three players hold a straight flush, one minimum, one medium and one maximum, the pot is split between them.
Note that the above rules do not apply to ordinary straights with mixed suits. For example with 5 players and a 36-card pack A-6-7-8-9 with mixed suits is the lowest straight and any higher straight from 6-7-8-9-10 to A-K-Q-J-10 will beat it.
If two players have otherwise equal combinations, the suit ranking is used to determine which is higher, as follows.
*Between otherwise equal flushes or straight flushes the higher suit wins.
*Between equal straights the suit of the highest card determines who wins (for example Q-J-10-9-8 beats Q-J-10-9-8).
*Between equal ranked two-pair hands (the same ranked pairs and the same ranked kicker), the hand that has the heart card in the higher pair wins, even if the rank of the kicker is higher. For example 9-9-7-7-K beats 9-9-7-7-K).
*A similar rule applies to equal pairs when both hands have the same three kickers. The hand with the pair that contains the heart wins.
*Between two high-card hands, the one whose high card is in the higher suit wins.Variations
There are many slight rule variations, and to avoid unpleasant arguments players should take care to agree before playing what house rules are in effect.
For example, not all players agree on the details of the hand ranking. For example, according to the book ’I Giochi di Carte’ by E. Fantini and C.E.Santelia (Milano, 1985), when comparing otherwise equal hands the suit of the highest kicker determines who wins. In this case, if two players held K-K-J-9-8, the winner would be the player with the higher suited jack. For ’high card’ hands the high card is regarded as the poker combination, so the highest kicker is the next highest card. Thus in this variant when two players have A-Q-J-8-7, the higher suited queen will win.
This page is based on a contribution from Massimo Ilardo, webmaster of oltreilpoker.it.Introduction
Poker all’italiana (Italian poker) is one of many variations of poker; more specifically it is a variation of 5 Card Draw. Each player receives five cards and up to four can be changed. In Italy it is most commonly referred to just as ’poker’ and classic 5-card draw is referred to as ’poker all’americana’.Players and Cards
Poker all’italiana is played with a variable number of cards from a standard 52-card pack dependent upon the number of players sitting at the table. The lowest card is the equal to the number obtained by subtracting the number of participants from 11. Therefore:
*6 players play with 40 cards: from 5 to ace
*5 players play with 36 cards: from 6 to ace
*4 players play with 32 cards: from 7 to aceDeal, Betting and Draw
Before the cards are dealt, all players must ante up (place the agreed stake in the pot) in order to compete. The dealer distributes 5 cards to each player, one at a time clockwise, starting with the player to his left.
At this point there there is a round of betting, in which the minimum requirement to open is a pair of jacks. Players who have less than this must pass, and players are allowed to pass even if they meet the opening requirement. Once a player has opened, other players can call or raise even without a pair of jacks. If nobody opens, the cards are thrown in. The pot stays, the players ante again and there is a new deal by the next dealer.
Following this there is a draw round where players who have not yet folded may exchange from 0 to 4 cards. Beginning with the player to dealer’s left each player states how many cards he or she wishes to exchange, discards that number of cards and is given replacement cards by the dealer. If the cards run out, the discarded cards are shuffled and reused. If a player wishes to change four cards, only three are given initially; after all the players have been served, the players who asked for four cards are given their last replacement card.
As in standard draw poker, it is legal for the opener to discard part of or all of the combination that qualified the hand to be opened. In this case, the player must announce that the opening combination is being discarded, and the dealer must keep that player’s discards to one side, so that it can be proved if necessary that a pair of jacks or better was held.
After the exchange of cards are there is a second round of betting begun by the player who opened the first round of betting, or if this player has folded by the next player in clockwise order from the opener who is still active. This is followed by a showdown. The surviving player with the highest ranked hand wins the pot.The Showdown and Ranking of Hands
In poker all’italiana (unlike standard 5-card draw) the suits have a ranking order. Hearts (Cuori) are the highest, followed by Diamonds (Quadri), Clubs (Fiori) and Spades (Picche); hence the Italian saying ’Come Quando Fuori Piove’ (’like when it is raining outside’), which is used to remember suit order. This suit ranking is used to break ties between hands that in standard poker would be equal.
The ranking of hands from highest to lowest is:
*Straight Flush (Scala reale): Minimum, Medium and Maximum - see below
*Four of a Kind (known as Poker)
*Flush (Colore)
*Full House (Full)
*Straight (Scala)
*Three of a Kind (Tris)
*Two Pair (Doppia Coppia)
*Pair (Coppia)
*High Card (Carta più alta)
Note that in this game a Flush beats a Full House. A flush is harder to make in this game than in standard poker because of the smaller number of cards in each suit.
As in standard poker, Aces can count as high or low in straights and straight flushes. For this purpose the Ace is considered adjacent to the lowest card in the deck being used, for example with 5 players, A-6-7-8-9 is a valid straight.
A minimum straight flush is the lowest that can be made with the deck in use, for example A-7-8-9-10 of a suit with 4 players. A maximum straight flush is 10-J-Q-K-A of a suit. All other straight flushes are medium. If two players have medium straight flushes then the one with higher ranked cards wins as usual. Also as usual a maximum straight flush beats a medium one, and a medium straight flush beats a minimum one. But if a minimum straight flush comes up against a maximum straight flush, the minimum beats the maximum. Finally between two equal ranked straight flushes in different suits, the higher suit will win.
The effect of the above rule is that no hand is a certain winner. The rule is summarised in the famous Italian saying ’La minima batte la massima, la massima batte la media e la media batte la minima’.
In the very rare case where three players hold a straight flush, one minimum, one medium and one maximum, the pot is split between them.
Note that the above rules do not apply to ordinary straights with mixed suits. For example with 5 players and a 36-card pack A-6-7-8-9 with mixed suits is the lowest straight and any higher straight from 6-7-8-9-10 to A-K-Q-J-10 will beat it.
If two players have otherwise equal combinations, the suit ranking is used to determine which is higher, as follows.
*Between otherwise equal flushes or straight flushes the higher suit wins.
*Between equal straights the suit of the highest card determines who wins (for example Q-J-10-9-8 beats Q-J-10-9-8).
*Between equal ranked two-pair hands (the same ranked pairs and the same ranked kicker), the hand that has the heart card in the higher pair wins, even if the rank of the kicker is higher. For example 9-9-7-7-K beats 9-9-7-7-K).
*A similar rule applies to equal pairs when both hands have the same three kickers. The hand with the pair that contains the heart wins.
*Between two high-card hands, the one whose high card is in the higher suit wins.VariationsNel Poker Il Tris Batte La Scala
There are many slight rule variations, and to avoid unpleasant arguments players should take care to agree before playing what house rules are in effect.
For example, not all players agree on the details of the hand ranking. For example, according to the book ’I Giochi di Carte’ by E. Fantini and C.E.Santelia (Milano, 1985), when comparing otherwise equal hands the suit of the highest kicker determines who wins. In this case, if two players held K-K-J-9-8, the winner would be the player with the higher suited jack. For ’high card’ hands the high card is regarded as the poker combination, so the highest kicker is the next highest card. Thus in this variant when two players have A-Q-J-8-7, the higher suited queen will win.
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Shuffle Master has given the market with 88 Fortunes. It is a progressive jackpot game with a large number of ways to win to ensure that the player gets the maximum number of opportunities. Shuffle Master is an experienced provider of gambling titles with plenty of table games already available in the market.
The theme of this game is set around Chinese culture. The number ‘8’ is believed to be lucky in the Chinese culture, and so you can understand as to why it is named 88 Fortunes slot. The background and the graphics help in giving the feel of the central theme. The developers have put in much effort to ensure that the players get a good overall experience.
88 Fortunes Slot. Here is one the classics that almost all Bally slots fans have been waiting for and it has finally arrived. Play 88 Fortunes slot online here to see if you have the luck to win a huge progressive jackpot! 88 Fortunes comes with 243 Ways to Win in one of the most entertaining land based casino adaptations we have ever come across. Though the base values of the smaller jackpots are a bit small and a bit more action would be appreciated, this doesn’t erase all of the charm and great value that 88 Fortunes offers. The low bet maximum may not appeal to slots players who love high maxes, but 88 Fortunes is a solid slots game that has already begun to make its name in the.
The game has a 5 x 3 layout, and it has all kinds of Chinese artefacts. The golden buttons and interface add to the ambience of the title. You will not have to spend much effort into getting accustomed to the gameplay. You can find out the rules, but the RTP is not indicated. There are no cheats possible with this title.How to Play 88 Fortunes for Real Money
To play 88 Fortunes, you will need to place your bets on the play lines (or paylines) beforehand. For that purpose, you will need to use the ‘BET’ selector placed on the lower left corner of the HUD (heads-up display). It will show the coins you are betting per spin.
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There is much more in this title, and the following points will elaborate more on the same:
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• Jackpot: The Fu Bat jackpot is one of the major attractions of 88 Fortunes casino slot online. You can focus on getting the best rewards by unlocking all the 5 golden icons. The highest jackpot on this game is of 2,272x your total bet, which is quite generous in comparison to the other games available in the market. Even the appearance of Fu Bat on one reel can help you get the lowest jackpot.
There is an additional sequence available when the player gets two or more jackpots at once. When that happens, the player is taken to another screen where he or she has to choose from 12 different coins. Selecting a coin reveals a symbol. If the player gets 3 matching icons then the respective jackpot is awarded.
• Exclusive features: The golden symbols are a major way to get more money in this title. You can choose to boost your wins by focusing on getting all 5 golden icons. You can have 2 for 22x your bet, 3 for 42x your bet, 4 for 852x and all 5 for 2,272x your bet.Playing Tips for 88 Fortunes Game
The interface isn’t much complex so you will not have to spend time on understanding the same. To get the most out when playing 88 Fortunes slot machine online, you should aim at getting all the 5 golden symbols. They will help you get the biggest bonus present, and the number of golden icons appearing during the free spins will also increase. It is important to keep them as a part of your strategy.Concluding Thoughts
Overall, it is a great title for those who take interest in Asian-themed games. The background, graphics and sound effects; all work together to create the perfect gambling environment for the player. Moreover, the bets start from as low as 0.08, and that will help you get an idea of the game’s mechanics. Compte geant casino smiles slots.
You can play 88 Fortunes free on many major casinos online available in the market. Additionally, this title offers you the unique 4 different jackpots to win more money and increase the balance in your account.88 Fortune Slot Machine Jackpot 302088 Fortunes Pokie Game Review
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See if the lucky cat is on your side in this video slot themed with various elements of Chinese culture and history. With four jackpots to aim for and the 243 ways to win feature active, 88 Fortunes slot game is one of the most popular Chinese-themed online slots and with good reason. 88 Fortunes free slot casino can be played for free with demo money, rather than delving straight into it with the hard-earned cash of your own. There is no download, no registration and no deposit required. Therefore, you can test the game for yourself and get a feel for how it plays before playing for real money right away. This demo version is compatible with mobile and desktop devices, giving you the chance to play this game for fun wherever you are. You can win big with any of the obtainable jackpots. These are all progressive and therefore build up as more players around the world. On the contrary, Where’s the Gold free pokies 2020 does not have a progressive jackpot. Its biggest available payout amounts to $4,000.88 Fortunes Slot Machine Grand JackpotPaytable: Free Spins & In-Game Bonuses
*The golden tablet is the most valuable symbol in the base game and is key to winning big without hitting the elusive jackpots.
*In 88 Fortunes slot online the golden ship, turtle, vase, and plate are also worthwhile if they appear on your reels, making up the rest of the particularly valuable symbols in the slot.
*There are four-letter symbols based on the classic playing card symbols that are present in many online pokies.
*This free game machine also has a couple of bonuses that are worth your time and will trigger if certain symbols appear on your reels.
*The Gong symbol is the scatter symbol in 88 Fortunes free slot casino; matching three will give you ten free spins.
*The ‘Fu Bat’ is 88 Fortunes’ wild symbol, substituting for any other symbol needed for a winning combination.
Lucky 88 pokie machine was designed with 9 symbols which give players up to 88 coins and x88 multiplier and can unlock Free Games Feature.Free Spins Bonuses. Jackpot. Real Money Play
The 88 Fortunes slot machine stands out amongst its competitors because of its four jackpots: Mini, Minor, Major, and Gran. All of these are progressive, meaning it will build up over time rather than being a set amount. Therefore, they will constantly be changing and the game will show you where they currently stand in the top right corner. Which jackpot you can win depends on the gold symbols currently in play. At extra cost for each spin, utilize the ‘all-up’ feature which allows you to turn more symbols gold. This will give you more chances to win the jackpot but revolves around greater initial risk.
*Your aim is to match symbols from the five reels across up to 243 paylines each spin. The bigger the combination, the bigger the win. In Indian Dreaming pokies with no download you will find 243 paylines as well which means 243 ways to hit the highest payout of $22,500.
*Firstly, you need to decide if you wish to play for real or demo money. Playing the demo version is as easy as finding a website that it is hosted on. Playing the full version, however, will require you to sign up with an Online Casino Australia legal real money site and deposit funds. Free 88 Fortunes slot game is particularly popular in the United States, United Kingdom and Canada.
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*Are Casino Winnings Taxed In Canada
*Are Casino Winnings Taxed In Canada Now
Are Gambling Winnings Taxable in Canada – What the law says On the Canadian Revenue Agency (CRA) website, there is a page that lists the types of income that you do not need to declare on your tax return. Included in that list is “most lottery winnings.”. No, since casino winnings are not considered taxable income in the vast majority of cases. Do professional gamblers have to pay for tax in Canada? Astuces prominence poker. Yes, as professional gamblers are considered to be running their own freelance businesses and using gambling as their main source of income.
During the recent summer Olympic Games we learned that Canadians, Americans and athletes from other countries receive a financial bonus for each medal they win, the size of the bonus depending upon the colour of the medal. This income is also taxed, a fact that is stirring legislators in the U.S. this fall to propose a tax exemption for Olympians. Some decry another tax break for multi-millionaire NBA professional basketball players and other heavily-sponsored athletes. If these earnings are taxable, what deductions might be claimed to earn this income?
Also circulating is the myth that American athletes are even taxed on the metallic value of those same medals. While this is a reasonable technical interpretation of the U.S. Tax Code, and the Canadian Income Tax Act, this is not happening, if only because the economic value of the mineral content in the medals is rather paltry. In the lead-up to the 2000 Olympics in Sydney, it was also feared that Australian tax authorities would levy tax on these bonuses as income derived from performance that took place in Australia. That did not happen either.
Tax policy ignites passions and debates because, in the process of raising money for public purposes, incentives and disincentives toward various economic activities are created. Infrequent events, such as skill-based Olympic medals or luck-based lotteries can be ramped up from occasional “prizes” to something akin to a regular business. This article examines the Canadian tax treatment of income from winning and losing – not from athletic competition but from gambling.
In 2010, according to Statistics Canada, $13.7 billion in net revenue was generated from government-run gaming activities, rendering gambling the largest entertainment industry in this country. It is useful, therefore, for taxpayers to understand how gambling income and losses are taxed under the Income Tax Act of Canada.Income from Gambling
Are gambling winnings a “prize” under the Income Tax Act? Money received as scholarships and bursaries or “a prize for achievement in a field of endeavour ordinarily carried on by the taxpayer” is taxable (s.56). What the Act calls “windfalls” – occasional lotteries and sweepstakes, for example – are not taxable. “Prescribed prizes” awarded for meritorious achievement in the arts, sciences or public service are also exempt from taxation. This explains why income from a Nobel or literary prize would be non-taxable, but Olympic income (which is not art, science or public service) is taxable.
Canadians who gamble seriously, even for a living, could have their winnings taxable as “prizes” (although no judicial decisions yet confirm that) or more likely as income from business. Taxable income encompasses total income from four sources – office, employment, business and property (s.3 (a)). While notions of office, employment and property do not readily apply to gambling activity, business is defined as “a profession, calling, trade, manufacture or undertaking of any kind whatever . . .”(s. 248(1))
When gambling is business, one’s “income (and loss) for a taxation year from a business … is the taxpayer’s profit (and loss) from that business … for the year.” (ss.9(1) and 9(2)) Given the broad definition of a business, what is the basis for determining when a gambling activity is in fact and in law a business?Governing Principles: “Reasonable Expectation of Profit” or “Pursuit of Profit”?
The Supreme Court of Canada stated in the 1978 case of Moldowan v. The Queen:
In order to have a “source of income” the taxpayer must have a profit or a reasonable expectation of profit. … Whether a taxpayer has a reasonable expectation of profit is an objective determination to be made from all of the facts. The following criteria should be considered: the profit and loss experience in past years, the taxpayer’s training, the taxpayer’s intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. The list is not intended to be exhaustive. The factors will differ with the nature and extent of the undertaking.
This “REOP” test determined if a taxpayer could deduct losses from business. A problem arose because the REOP test did not distinguish between regular business activities and personal hobbies. This “type of activity” issue, which relates to taxation of gambling gains and losses, was resolved a decade ago in the 2002 Supreme Court of Canada case of Stewart v. Canada.
As an experienced real estate investor (which some say is itself a form of gambling), Brian Stewart borrowed large sums of money to purchase four condominium units as rental properties in 1986. Owing to unfavourable economic conditions, his rental income was less than projected. Stewart claimed losses of $27,814, $18,673, and $12,306 between the years 1990 and 1992, representing significant interest expenses on his loans. His claims were disallowed by the Canada Revenue Agency, based on the REOP test. The courts concluded that Stewart’s flawed investment model did not have a reasonable chance of earning a profit.Are Casino Winnings Taxed In Canada
The Supreme Court of Canada ruled that the “REOP test is problematic owing to its vagueness and uncertainty of application; this results in unfair and arbitrary treatment of taxpayers. As a result, ‘reasonable expectation of profit’ should not be accepted as the test to determine whether a taxpayer’s activities constitute a source of income” (para 47). The Court adopted a new two-part approach, known as “the pursuit of profit test”:
(i) Is the activity of the taxpayer undertaken in pursuit of profit, or is it a personal endeavour? This first stage of the test searches for a source of income; and
(ii) If it is not a personal endeavour, is the income source a business or property? This second stage categorizes the source as either business or property (para 50).
Applying the pursuit of profit test, the Court ruled Stewart was entitled to claim his losses because his real estate investment was undertaken solely for the pursuit of profit even if his business model was flawed.Application of the Pursuit of Profit Test to Gambling
When is gambling undertaken in pursuit of profit and when is it a mere personal endeavour? There is a clear personal entertainment return on gambling which may outweigh the realistic expectation of winning, but thrill and pleasure are sought in business too.
In the 2006 case of Leblanc v. The Queen, the Leblancbrothers won an average of $650,000 per year between 1996 and 1999 by gambling on sports lotteries in Ontario and Quebec. The brothers wagered $10 to $13 million per year, developed a computer program to analyse bets, and negotiated a 2-3% discount from ticket retailers. The Canada Revenue Agency treated this gambling operation as a business, “because it was managed and organized with the object of realizing a profit (para 7).” However, the Tax Court, acknowledging “that certain types of gambling can in some circumstances be a business but it is a rare circumstance (para 36),” characterized these gambling activities as a personal endeavour (para 48):
The appellants [the Leblanc brothers] are not professional gamblers who assess their risks, minimize them and rely on inside information and knowledge and skill. They are not like the racehorse-owner, who has access to the trainers, the horses, the track conditions and other such insider information on which to base his wagers. Nor are they seasoned card players or pool players who prey on unsuspecting, inexperienced opponents. Rather, they are more accurately described as compulsive gamblers, who are continually trying their luck at a game of chance.
The same result obtained in 2011 for Stephen Cohen in a Tax Court of Canada decision in Toronto. Cohen claimed that he was engaged in the full-time business of poker playing and ought to be entitled to claim losses of $121,991.43 during the 2006 taxation year. He had logged more than 2,500 hours of playing time, entered frequently into tournaments, and studied the game through books and seminars. The Tax Court judge denied Cohen the deduction of his poker losses on what was arguably a mistaken application of the Stewart “pursuit of profit” test – that there was an element of personal consumption to the gambling. The judge said that poker, “generally recognized as a gambling activity, is not an activity that I or many courts before me, could find has no personal element. (para 18)” It probably did not help Cohen’s case that he was also working for at least part of the year as a lawyer at a “large Toronto law firm” and had been a hobby poker player for a dozen years prior.
The last judicial decision, by the Federal Court of Appeal in the case of Tarascio v. Canada, was issued in January of 2012. Guiseppe Tarascio, a technician in the employ of Bell Canada in Toronto, said he earned income through a wide range of gambling activities (“horses, slots, casino games, and lotteries”) undertaken during evenings and weekends. In his income tax returns in 2002 and 2003, he claimed net business losses of $40,950 and $56,000 respectively after deducting gambling losses from his winnings. These deductions were disallowed because the gambling activities did not constitute a business.
Three reasons were given for denying business status to Tarascio’s gambling.
*While he had books and records of his gambling activity, these records were prepared to support his position in Tax Court. They were, therefore, “of little value in proving that he was conducting a business.”
*Secondly, it was not a business “because he loved the thrill of gambling.”
*Finally, he had “little by way of a systematic method for gambling and spent no time practising his skills.” His appeals to the Tax Court and the three-judge Federal Court of Appeal were dismissed.Conclusion
The Income Tax Act and the judicial decisions interpreting and applying it fail to provide a predictable framework for analysing the taxability of gambling wins and losses in the context of a business. This is not surprising, since the “pursuit of profit test” was not developed with gambling businesses in mind. The three cases described in this article all involved taxpayers seeking to deduct gambling losses and it was easy to deny all of them.
The reasons for denying “business” status to occupation gamblers were variable and deviated from the “pursuit of profit test,” which admittedly is itself highly subjective. All business activity presumably enjoys a combination of both “pursuit of profit” and “personal endeavour” elements. Investment in real estate – while risky, speculative and by nature a gamble – is consistently viewed as a traditional business. Casino or card gambling, on the other hand, regardless of the risk, is not generally viewed as a business, as much as it is seen as a diversion or entertainment.
This leads to distorted analysis and double standards. Some forms of gambling are arguably as tactical and strategic as some forms of business. Imagine any other commercial venture been disqualified as a business simply because the business person maintained poor books and records, “loved the thrill of” the business too much, or was not “systematic,” spending too little “time practising his (business) skills.”
We predict that if and when the Canada Revenue Agency someday seeks to tax significant gambling winnings of which it is aware, it will discover greater interpretative ease to designate these net winnings as income from a business. In doing so, a new analytical precedent will be created, nuanced perhaps around the dichotomy of chance versus skill. For example, lotteries and slot machines, being essentially games of chance, might be non-taxable personal endeavours. Poker and other card games may be more skill-based (but this is debatable) and tax-worthy. In any event, the line-drawing here will be a complex and inherently arbitrary exercise.
Until then, the Agency and the tax courts remain secure in the knowledge that more gamblers over the long term lose money than make it. They will disregard occupational gamblers seeking tax deductions as “compulsive gamblers, who are continually trying their luck at a game of chance”, imply that authentic business gamblers must “prey on unsuspecting, inexperienced opponents” (Leblanc), or dismiss them as “hobbyists” (Cohen) or mock them with language like “lifelong gambler . . . he says that gambling is his calling” (Tarascio). They will continue to deny the deduction of significant, documented gambling losses on the unarticulated grounds that gambling is insalubrious, unproductive and not to be encouraged as a matter of policy, except as a potentially-ruinous, highly regulated (barely legal) entertainment activity. This conceptual approach logically holds that losses voluntarily incurred in gambling, itself still a pejorative pursuit, should not be subsidized by other Canadian taxpayers.
To conclude, today in Canada gambling winnings and losses are unlikely to be characterized by the tax authorities and courts as prizes or income or loss from business. Consequently, they are neither taxable nor deductible. This is good news for those few taxpayers who do gamble and end on the positive side of the ledger.
Indeed, that is a happier tax result than winning an Olympic medal.Gambling, Casino Winnings and Taxes: The Canada-U.S. Tax Treaty
We charge a flat low rate, not a % of your refund, quoted upfront, which remains unchanged 95% of the time. Any changes to our fee as result of unexpected additional work will be discussed with you first.
Claiming Gaming & Casino Tax Refunds for Over 15 Years. We’ve been claiming gaming and casino tax refunds since 2003.
Gaming & Casino Tax Refund Eligibility:
– You are not a US citizen, Green card holder or resident
– Won taxable gaming, gambling income from specified gaming activity within the last three years.
– You have been issued an IRS Form 1042-S by the casino (the casino usually keeps up to 30% of your winnings as withholding tax and sends it to the IRS)
– You have either have an ITIN (US tax identification number) or we can apply for one on your behalf.
– You have qualified gaming losses (in accordance with the 1996 Canadian/US Tax Treaty).
The IRS rule allows you to go back three years to claim a refund. Taxes on wagering winnings prior to this period are statute-barred from any recovery
Canadian residents who go to Las Vegas and other USA venues for gambling may end up to be lucky and win a large amount of money. Is the gain taxable in the U.S.? Are gambling losses deductible against the winnings? Does IRS require the Casino to withheld taxes? The answer is yes to all three questions.
However, the good news is that under the Canada-U.S. Income tax treaty (Article XXII) Canadian residents are entitled to claim any U.S. wagering losses up to the amount of U.S. gambling gains for the year, using the same rule that would apply to U.S. citizens and residents. For U.S. citizens and resident aliens i.e. Green Card holders, gambling, betting, and lottery winnings or gains are usually taxable and must be declared when filing their 1040 income tax return, but gambling gains can be reduced by deducting gambling losses to the extent of their gambling gains. Generally for non-US gamblers, U.S. tax is withheld on any gains at source, but the winner cannot deduct any gambling losses to claim a refund of taxes withheld from gambling gains. But Article XXII has changed all of that for Canadian gamblers. In order to recover gambling taxes withheld, Canadian residents will have to file form 1040NR, U.S. Non-resident Alien Income Tax Return under provisions of the aforementioned United States-Canada income tax treaty.
Superior casino no deposit bonus codes april 2019. Gambling winnings taxation laws are significantly different between Canada and the U.S. In Canada, all winnings arising from any kind gambling including casino plays, lottery, are generally exempt from taxable income provided it can be established that winnings are clearly not related to an office, employment, or property. With very few exceptions, Canadian income tax code does not treat betting and gambling as a dealing in any kind of trade or business activity. For now, Canadians winning gambling gains at home are entitled to get all they win, with no income tax consequences.
In the United States, taxation of gambling gains is treated totally different. Under U.S. law, gambling winnings of U.S. persons over $1200 excluding winnings on blackjack, baccarat, craps, roulette, and the big-6 wheel are considered taxable income. Whereas for Non-resident aliens including Canadians, their gambling winnings are subject to 30% withholding of the total win at source. For example if you win $1600, you’ll be walking out with only $1120. The more you win, the more you’ll lose as a result of gambling withholding taxes.
In 1996 Article XXII of the Canada-U.S. Tax Treaty was signed between the two countries. Under provisions of the Treaty, Canadians are eligible to file US income tax (1040NR) and claim their U.S.-source gambling losses from their U.S.-source gambling winnings, and recover casino taxes withheld at source and receive a refund. Total losses deducted cannot be more than total winnings.
In order to file 1040NR to recover casino tax refund, you need to obtain or already have a valid Individual Taxpayer Identification Number (ITIN). U.S.1040NR returns are filed annually and will cover your entire gambling wins and losses for that year. You are advised to seek professional gambling tax recovery advice, as this can be a tedious and complicated process.
To qualify for casino gambling tax recovery under Article XXII of the Canada-U.S. Tax Treaty, you must be able to prove all of your U.S.-related gambling losses. Good record keeping showing all wins and losses made in the U.S., including dates, times, locations, and amounts won and lost is very important. You should keep any statements issued by the casino, wager tickets, casino credit records, and bank withdrawal statements.
Gambling Winnings and US Taxes Refund for Canadians
Lost and Wone Money When Gambling in the United States? How Canadian Residents Can Get a Refund of 30% Withholding Tax?
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The warm weather makes St. Louis buzz with live music. There’s something for everyone, no matter the kind of tunes that get you jammin’. Check out the list below to see when your favorite artist is coming to the Lou. Have a rockin’ summer, St. Louis! Gambling winnings 1040 line 21 instructions.
MAY
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*9 – Maren Morris @ The Pageant
*10 – Cher @ the Enterprise Center
*13 – Tool @ the Enterprise Center
*15 – Dave Matthews Band @ Hollywood Casino Amphitheater
*16 – Blues Cruise feat. Billy Peek @ The Riverboats at the Gateway Arch
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*13 – Blues Cruise feat. Soulard Blues Band @ The Riverboats at the Gateway Arch
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*4 – Fair Saint Louis @ Gateway Arch National Park
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*24 – Jason Aldean @ Hollywood Casino AmphitheaterSummer Concerts in the Lou25 April 2019
The warm weather makes St. Louis buzz with live music. There’s something for everyone, no matter the kind of tunes that get you jammin’. Check out the list below to see when your favorite artist is coming to the Lou. Have a rockin’ summer, St. Louis!
MAY
*2 – Blues Cruise @ The Riverboats at the Gateway Arch
*3 – Aly & AJ @ Delmar Hall
*8 – New Kids on the Block @ the Enterprise Center
*9 – Maren Morris @ The Pageant
*10 – Cher @ the Enterprise Center
*13 – Tool @ the Enterprise Center
*15 – Dave Matthews Band @ Hollywood Casino Amphitheater
*16 – Blues Cruise feat. Billy Peek @ The Riverboats at the Gateway Arch
*17 – Rascal Flatts @ Hollywood Casino Amphitheater
*18 – Sammy Hagar @ Hollywood Casino Amphitheater
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*24 – Dwight Yoakam @ Chesterfield Amphitheater
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*3 – Judas Priest @ Stifel Theatre
*4 – Juice WRLD @ Chaifetz Arena
*4 – JoJo Siwa @ Stifel Theatre
*6 – Hozier @ Stifel Theatre
*8 – El Monstero @ Hollywood Casino Amphitheater
*13 – Blues Cruise feat. Soulard Blues Band @ The Riverboats at the Gateway Arch
*15 – KIDZ BOP @ Hollywood Casino Amphitheater
*18 – Carrie Underwood @ the Enterprise Center
*22 – Train/Goo Goo Dolls @ Hollywood Casino Amphitheater
*25 – Third Eye Blind/Jimmy Eat World @ Hollywood Casino Amphitheater
*27 – Blues Cruise feat. Skeet Rodgers and the Inner City Blues Band @ The Riverboats at the Gateway Arch
*28 – Brad Paisley @ Hollywood Casino Amphitheater
*30 – Shawn Mendes @ the Enterprise CenterSt Louis Concerts 2019 Hollywood Casino Amphitheater Schedule
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*6 – Lee Brice @ Ballpark Village
*8 – Death Cab for Cutie @ Stifel Theatre
*9 – Heart @ Hollywood Casino Amphitheater
*11 – Chris Young @ Hollywood Casino Amphitheater
*11 – Blues Cruise feat. Marquise Knox @ The Riverboats at the Gateway Arch
*12 – SANTANA @ Hollywood Casino Amphitheater
*13 – Hootie & The Blowfish @ Hollywood Casino Amphitheater
*21 – Breaking Benjamin @ Hollywood Casino Amphitheater
*25 – Alice Cooper & Halestorm @ Hollywood Casino Amphitheater
*25 – Blues Cruise feat. Miss Jubilee @ The Riverboats at the Gateway Arch
*31 – Mary J. Blige & Nas @ Hollywood Casino Amphitheater
Astuce prominence poker. AUGUST Superior casino no deposit bonus codes 2019.St Louis Concerts 2019 Hollywood Casino Amphitheater Concerts
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*Casino To dream that you are at a casino represents the person inside you that readily takes chances. If you are a more restrained individual, this dream could suggest that you need to accept more risks. If you are outgoing, you could be required to make a reasoned decision rather than accepting chance or destiny. Casino Dream Meanings.
*Casino: Journey abroad It may be a harbinger of a letter or news from a distant relative. Be in the casino: light days ahead of you see a casino building: you Casino Dream Dictionary - Casino dream interpretation.
Casino dream interpretation. What does it mean to dream of Casino? Casino dream meaning. Dream dictionary of Casino. To dream of a casino, suggests that in reality you will have a rich life. To dream you make a bet or visit a casino. To dream of a gambling represents taking chances or seeing if you can benefit from just trying something. It may also represent an opportunity that requires you to put something you have at stake. Putting your money, relationships, or job on the line to get something. Alternatively, the dream represents risk-taking activities. As you can see, the meaning of this dream is almost the same as the meaning of a previous dream about an umbrella. Dreaming of a rainbow. If you have dreamed of a rainbow, it can be a symbol of hope. It may be the time for good changes in your life. A negative period is behind you, so you should be prepared for good things that are about to come.
Casino
To dream that you are at a casino represents the person inside you that readily takes chances. If you are a more restrained individual, this dream could suggest that you need to accept more risks. If you are outgoing, you could be required to make a reasoned decision rather than accepting chance or destiny.
Casino Dream Meanings
Dreams of a casino indicates you like to gamble. Are you a risk-taker? Do you like to try new things to see the result? Negatively, casino dreams can warn you take too many risks. Are you insecure? Do you need some stability in your life? You need to take control.
DREAM DICTIONARY - Casino :
Most dreams will translate into thoughts which you are all too familiar with. For instance, an ’casino’ dream could link to the word ’risk’ (which is one of the key words and phrases below) and the dream capture a thought like ’I think I can take a risk with this idea now.
~-a ~ is symbolic of worldly living. The games within are symbolic of gambling with your life. Winning at a ~ is symbolic of the treasures of the world
Castle-symbolic of a stronghold, 2 Kings 15:25 ..
~
To dream that you are in a ~, signifies the risk-taker within you. If you are a reserved or passive person, then the dream suggests that you should take a chance. If you are not, then it implies that you need to make a more informed decision instead of relying on fate.
~ - Gambling on life, risk taking. Taking a chance on those aspects that are not normally part of your everyday life.
Dream about ~,parrot,gambling
Pet store next door where me and my brother went. One evening someone else came and my brother started rushing through the door. I also made very good
..
associated, at one with, ataractic, attendant, attending, Babylon, bagnio, barbecue, batten, batten down, bawdyhouse, betting house, betting parlor, blended, boiled meat, bolt, bordello, bough, bouilli, boundary, boxcanyon, branch, breach, break, brothel, buckle, bunched, bundled, butt, button, canyon, ~, ..
To dream of placing a wager at a ~ means there is some kind of assessment that will shortly come into play. To lay a wager in response to a game of football means you may be lucky in love and also money.
~
Carnival
Ones public activity; the range of human fate - rich to poor, midgets to giants; ’swings and roundabouts’ of life. It can suggest meeting many parts of yourself and the desire to find love.
Dream About Playing Dice Related ~ Games
Dreaming about gambling in a ~ with dice, suggests that you may be taking decent amount of risk in real life. Someone might be taking advantage of your risk taking.
building, careerism, ~, cast lots, castrated, cat, catch, cattle, charades, charting, chase, checkers, chess, chicanery, civet, climbing, collusion, commerce, commit, competition, compliant, complicity, complot, conception, concours, confederacy, connections, connivance, consenting, conspiracy,.. Casino Dream Meaning
Periscope To see or use a periscope in your dream indicates…
Narrow To dream about narrow spaces, indicate that you are experiencing…
Backstage To dream that you are backstage symbolizes opportunities and access.…
~ To dream that you are in a ~ signifies the… ..
If Paris Hilton is in your dreams, then somehow she has learned about you and is interested in becoming friends with you. Maybe she wants to take you jet-setting to the beaches and ~s of Monaco. Operating a gambling establishment definition. Maybe she’s interested in going to Carnival in Brazil with you.
The idea of a pointer in a certain direction, or the idea of making a certain choice
A desire for guidance or insight
The quality or meaning associated with the sign by you or by cultural traditions (for example, a yield sign might represent thinking more of others, and billboardadvertising a ~ might represent ..
If you think wearing a goat’s horn is a little wacky too, try a simple meditation or rumination about an endless cornucopia. Visualize it bursting forth with gobs of crisp cash. Hear the coinsspill out of the cornucopia like it just unleashed a jackpot from the mouth of a ~ slot machine. You get the idea. See also: What is the meaning of Help, Friend, Stand, Night, House?◄ Cashier Cask ►Dream Interpretation Casino | Dream Meanings
Devoted to gambling, casinos in dreams suggest making a game of life, in which the chances you take can have a very direct connection with real events. The image can also represent competitiveness and the desire to win at all costs. Being placed in a casino within a dream refers to the risktaking qualities that you possess.
If you are normally a passive person, the dream may be a sign that you should take a chance in your life.
If you already live on the edge, the dream may suggest that you should make more careful decisions instead of relying on chance. What you are doing in your dream casino can indicate how you are playing the game of life. Are you playing recklessly and with no thought of the morrow, are you playing by the rules or are you seeking to exploit loopholes in the rules? All this can be seen as a comment on real-life situations, such as starting a business or new job. See also Gambling entry in LEISURE.The Element Encyclopedia | Theresa Cheung
1. Risky enterprise.
2. Drawn by false promises of success. New American Dream Dictionary | Joan Seaman - Tom Philbin
To dream that you are in a casino, signifies the risk-taker within you.
If you are a reserved or shy person in real life, then the dream suggests that you should take a chance.
If you are not, then it symbolizes that you need to make more informed decisions about your life, instead of relying on fate and luck.My Dream Interpretation | myjellybean
To dream that you are at a casino represents the person inside you that readily takes chances.
If you are a more restrained individual, this dream could suggest that you need to accept more risks.
If you are outgoing, you could be required to make a reasoned decision rather than accepting chance or destiny.Dream Symbols and Analysis | DreamForth
A mistress of chance; see “mistress”Dream Dictionary Unlimited | Margaret Hamilton
A casino is symbolic of worldly living.
The games within are symbolic of gambling with your life. Winning at a casino is symbolic of the treasures of the world Christian Dream Symbols | Tyler Wolfe Casino | Dream Interpretation Casino Dream MeaningThe keywords of this dream:CasinoCHURCH CASH / CASINO CHECKCasino In My Dream MeaningYour spiritual ideas cannot be applied now. .. Expansions Dream DictionaryExpansions Dream DictionaryMINI CASINOSTaking chances with each choice.. Expansions Dream DictionaryGambling Dream MeaningExpansions Dream Dictionary
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*Operating A Gambling Establishment Definition
*Operating A Gambling Establishment Pros And Cons
*Operating A Gambling Establishment Business
The Gambling Act 2005 promotes safer practice at premises where gambling activities take place.
Operating a gambling establishment carries a maximum penalty of seven years in jail and a HK$5 million fine. Officers launched the two-week operation, code-named Arrowhorn, on August 10. (a) A person commits an offense if he knowingly uses or permits another to use as a gambling place any real estate, building, room, tent, vehicle, boat, or other property whatsoever owned by him or under his control, or rents or lets any such property with a view or expectation that it be so used.
Under this legislation, licensees and their operators have a legal responsibility to ‘protect children and other vulnerable persons from being harmed or exploited by gambling’.
The regulations offer a range of opportunities to operators and communities, to develop and expand their leisure and entertainment facilities for gambling.
The Gambling Commission and licensing authorities work in partnership through shared regulation of gambling premises and are using the findings and evidence generated through a developing public health model to build on existing tool-kits for gambling, using an evidence-based approach. Considerable progress has already been made in developing this work and details can be found in the toolkit on the Gambling Commission website at www.gamblingcommission.gov.uk/Licensing-authority-toolkit/Reducing-Gambling-Harms-resources
Also see our resource Gambling – advice for young people.
More information about the signs of problem gambling can be found on the Gambleaware and Gamcare websites. They also provide general information about gambling, including how to gamble safely and where to get help if someone has problems with their gambling.
Anyone can call the national gambling helpline free of charge on 0808 8020 133 (open 8am – midnight, 7 days a week).Safeguarding vulnerable adults The Gambling Commission puts a high priority on the social responsibilities operators have to protect vulnerable adults from the harm associated with gambling; and policies must be in place to support the protection of vulnerable adults.
Who is a vulnerable adult?Adults may be vulnerable if, for example, they are taking certain types of prescribed medication which may impair their judgement or prevent them making informed, balanced decisions about gambling; or if they are intoxicated from misusing drugs or alcohol.
If an adult has mental health issues, a mental impairment or problems with addiction, they may also be vulnerable as they may have difficulty controlling their activities or behaviour, or understanding the players’ guides to games.
What are the risks to vulnerable adults?If vulnerable adults are not supported within the gambling environment they may be at risk of:
*gambling beyond their financial means
*problems with addiction
*financial exploitation
*causing, or being a victim of dangerous, abusive or threatening behaviour
*physical, emotional or accidental harm.
These difficulties may have a serious impact upon the person’s relationships, home life or employment.
Managing the risks and being socially responsiblePremises should:
*Designate a member of staff to lead on problem gambling issues.
*Train staff on how to recognise and respond to indicators of concern.
*Train staff to know how to protect their own safety if customers behave aggressively.
*Make information and advice about gambling responsibly generally and discretely available, and provide contact details about where to get help.
*Offer a self-exclusion, or self limit scheme, enabling individuals to restrict the amount of time or money they spend.
*Operate a membership scheme so that they have contact details for a person in case of emergency.
*Allow a cooling-off period for customers signing up to credit arrangements.Safeguarding childrenWhat are the risks to children?The risks will vary, depending on the type of gambling activities taking place at the premises. For example, at adult gaming centres or casinos, safeguarding systems should be in place to prevent young people gaining access to the premises.
If children are permitted access to adult gambling activities, they may be at risk of being:
*exposed to information or advertisements encouraging them to gamble
*allowed, or invited to, gamble or bet in a commercial setting
*allowed to purchase and consume alcohol
*financially exploited.
They may also witness, or be involved in, substance misuse, other criminal activity, or dangerous or threatening behaviour.
Managing the risksTo prevent children and young people accessing adult gambling activities, stringent safeguarding measures should be in place, such as:
*the Challenge 25 scheme operated by all door and bar staff and only recognised proof of age accepted (for example photo driving licence or passport; PASS cards)
*all points of entry monitored by security staff/CCTV
*signage prominently displayed at all points of entry regarding the prohibition of under 18’s
*signage displayed on machines highlighting age restrictions
*signage prominently displayed in bar areas regarding the law and the sale of alcohol
*operating a membership scheme
*all staff being trained to be vigilant and respond if a child gains illegal access to premises.Operating A Gambling Establishment Definition
If a premises offers a range of gambling activities (for example a regional casino, a licensed family entertainment centre, bingo premises, or gaming machines in category C or above) premises must operate systems to ensure that under 18’s are prevented from accessing areas where adult activities (such as betting or high stakes gambling) take place; or where adult gaming machines are located.
The measures set out above should be used to help the public clearly identify from which areas children are prohibited.Operating A Gambling Establishment Pros And Cons
If a premises offers a variety of activities, it may be necessary to operate the following systems:
*designated family-friendly areas using physical barriers/cordons to segregate these from restricted areas
*points of access/egress located for easy supervision by staff and regularly monitored
*signage displayed to indicate access rules
*signage to remind parents/adults of their responsibilities
*use of bandit screens
*use of the Challenge 25 scheme
*assigning at least one member of staff as a ‘children’s safeguarding lead’.
Premises should ensure that the environment to which they allow children access is safe and suitable.Operating A Gambling Establishment Business
Action should be taken if adults demonstrate irresponsible behaviour, such as showing signs of intoxication, using strong or offensive language, threatening behaviour, or violence towards others or towards machinery.
Adults accompanying children should be encouraged to supervise them, to minimise the risk of children being exposed to inappropriate or dangerous behaviour or gaining access to prohibited areas of the premises.
The employment of children and young peopleThe Gambling Act 2005 does not prohibit the employment of children and young people at some premises.
However, it does restrict the type of tasks and areas to which children and young people may have access and it is important that premises comply with these restrictions, as failure to do so may result in committing an offence; for example, it is an offence to employ children and young people to provide facilities for gambling, or to perform a function in relation to a gaming machine, at any time.
Children should not be exposed to gambling as they carry out their employment functions.Useful contacts & websites – help with gambling in ManchesterManchester City Council – information regarding licensing can be found on their website at www.manchester.gov.uk
The Beacon Counselling Trust, in partnership with Gamcare, deliver a free gambling support service for individuals and families affected by problem gambling in the Greater Manchester area – find out more on their website at beaconcounsellingtrust.co.uk
This service includes a national telephone helpline and other support services including live chat rooms and forums and following assessment; face to face engagement i.e. one to one counselling; couple counselling; and group counselling; along with a number of advice and guidance platforms including debt management and social support.
GamCare is a national charity that provides information, advice, support and free counselling for the prevention and treatment of problem gambling -contact them on tele: 0808 8020 133 or on their website at www.gamcare.org.uk
BeGambleAware – ring the National Gambling Helpline Freephone on 0808 8020 133 (8am-midnight 7 days a week) or contact via their website at www.begambleaware.org
The Gambling Commission – telephone the Commission on 0121 230 6666 or visit their website at www.gamblingcommission.gov.uk
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*Astuces Prominence Poker Game
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Prominence Poker for Xbox One cheats - Cheating Dome has all the latest cheat codes, unlocks, hints and game secrets you need.
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*Various AchievementsComplete the following achievements to unlock Microsoft Gamerscore points.AchievementHow to unlockPoints
*Billionaire
*Reach 1 billion bankroll
*50
*Blackjack!
*Player is dealt an Ace of any suit and a 10, J, Q or K of any suit as their hole cards
*20
*Bustin’ Makes Me Feel Good
*Bust 100 players in ring games
*40
*Dead Man’s Hole (secret)
*Win a hand with the Ace of Spades or Clubs and 8 of Spades or Clubs as your hole cards
*25
*Do You Even Lift?
*Complete a challenge
*20
*Gambling Addict
*Play 50 games in the casino
*25
*Gettin’ Juiced
*Complete 10 challenges
*25
*In the Land of the Blind (secret)
*Go All-In without looking at your hole cards and win
*30
*Klean Freak
*Play 50 games in the Laundromat
*25
*Makin’ It Rain!
*Earn 100,000 chips from the Daily Cut
*35
*Millionaire
*Reach 1 million bankroll
*40
*Most Valuable Patron
*Play 50 games in the Bar
*25
*Multi-Buster
*Bust 2 or more players in the same hand
*30
*Mutineer
*Change affiliations
*20
*Nice Quads
*Quadruple your buy-in during a single multiplayer ring game
*35
*No Luck Involved
*Win a 6-player online multiplayer tournament
*25
*One on One
*Win a Head-to-Head tournament
*25
*Penta-Cut
*Collect your Daily Cut 5 times in a row without missing a consecutive bonus
*20
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*Change your gender
*20
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*Purchase a smoke and a drink
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*Social Butterfly
*Play 100 multiplayer games
*35
*Social Caterpillar
*Play 50 multiplayer games
*25
*Social Larvae
*Play in 5 multiplayer games
*20
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*Knock out 100 players in tournament play
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*Gain Rank 2 in any affiliation
*25
*The Duelist
*Win 50 Head-to-Head tournaments
*35
*The Executioner
*Knock out all 5 players in any 6 player tournament
*50
*The Mechanic
*Win 5 hands in a row in a multiplayer game
*25
*The Prestigious
*Join an affiliation
*25
*The Tough Guy
*Gain Rank 3 in any affiliation
*35
*Welcome to Prominence
*Complete the tutorial
*20
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Gambling winnings; Re-employment trade adjustment assistance payments; Canceled debts; Taxable part of disaster relief payments; Net operating loss (NOL) deductions from prior years are also included on line 21. They should be shown in parentheses and serve as a reduction to the other income items listed on the return. Record wins/losses per session, and don’t report W-2G amount on 1040, Line 21 Ron Wilburn, CPA. Reports on IRS case Shollenberger v Commissioner, which established that wins and losses should be tracked by session, and that ’The Form W-2G that reported their gross winnings from the $2,000 jackpot should not be reported on line 21 as $2,000.’ “You must report the full amount of your gambling winnings for the tax year on Form 1040, line 21.” IRS Publication 529. You can deduct your gambling losses for the year on Schedule A, Form 1040, line 28. You cannot deduct gambling losses that are more than your winnings. You cannot reduce your gambling winnings by your gambling losses and report the difference. Amount of Gambling Winnings You must report the full amount of your gambling winnings for the year on Schedule 1 (Form 1040), line 21. You deduct your gambling losses for the year on Schedule A (Form 1040), line 16. You can’t deduct gambling losses that are more than your winnings. You can’t reduce your gambling winnings by your gambling losses and report.
*Gambling Winnings 1040 Line 21 1040
*Gambling Winnings 1040 Line 21 Instructions
Recently I was asked to review a return for a new client. He is a professional gambler and he wanted to make sure his previous tax preparer entered the information correctly. This gave me a perfect opportunity to present a case study to compare the differences between reporting as a person who gambles a few times a year with a person whose main activity during the year is gambling as a professional.Non-Professional Vs Professional Gambler
A non-professional gambler receives a W2G from the casino and the reported winnings will flow to Line 21 - Other Income on the Schedule 1 of the 1040. The amount of losses can be taken on the Schedule A Line 16. This deduction is limited to the amount of winnings. Also, the non-professional is not allowed to deduct travel, auto or other expenses related to the gambling activity.
The professional gambler also receives W2G forms, and in many cases, large numbers of W2Gs. When these are entered on the 1040, they are attached to the Schedule C for self employment. With the Schedule C, the taxpayer would be able to deduct resonable travel expenses, auto expenses and of course, the gambling losses - with the same deduction limitation. He would also be able to deduct his Self-Employment Heath Insurance and other deductions related to his business. Another benefit from the Schedule C is that the QBI could potentially give the taxpayer an additional 20% decution.
But there is a catch. The total amount of expense deduction on the Schedule C cannot exceed the total amount of winnings and must show that the majority of the income came from gambling.Gambling Winnings 1040 Line 21 1040Outcome of the ReviewGambling Winnings 1040 Line 21 Instructions
When I reviewed his return, I did find a few errors his previous tax preparer made. The taxpayer had almost 200 W2Gs. The tax preparer had mistakenly marked five of the W2Gs to flow to Line 21 - not the Schedule C. This caused the taxpayer to pay a substantial tax payment in error. I amended the return and my new client recently received his refund check from the IRS.
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