Canadian Tax Treaty

Gambling winnings of Canadian residents are subject to NRA withholding at 30% on the gross

 proceeds from gambling won in the United States. However, Article XXII of the Canada - U.S.

Income tax treaty entitles residents of Canada who are taxable by the United States

on gains from wagering transactions to deduct U.S. source losses from U.S. source

 wagering transactions. Canadian residents can obtain a refund of U.S. taxes

 withheld from the gambling winnings, if applicable.

 

The minimum that you will receive, as your refund, is $360 USD! 

 The US only starts to tax your money on earnings, on a single winning, at $1200 USD.