Canada Lottery Guide 2026

Quick Answer

Are lottery winnings taxable in Canada? No. Canadian lottery winnings are completely tax-free under the Income Tax Act. However, any investment income earned FROM your winnings is taxable.

Canadian Lottery Games

Canada's national lottery games are managed by the Interprovincial Lottery Corporation (ILC), with tickets sold through provincial operators such as OLG (Ontario), BCLC (British Columbia), and Loto-Québec.

Lotto Max

Tuesday & Friday

Up to $70M+

7 numbers from 1–50; $5 per play

Lotto 6/49

Wednesday & Saturday

$5M Classic + Gold Ball

6 numbers from 1–49; $3 per play

Daily Grand

Monday & Thursday

$1,000/day for life

5 numbers + Grand Number; $3 per play

Canadian Lottery Tax Rules

Under Section 40(2)(f) of the Income Tax Act, lottery winnings are explicitly excluded from taxable income. The Canada Revenue Agency (CRA) treats prizes as windfalls — not employment income, business income, or capital gains.

Key exception: Once your prize is invested, any returns are taxable. Interest income, dividends, and capital gains generated from invested lottery funds are all subject to standard CRA tax rates. If you share your winnings with family members, attribution rules may apply.

Non-resident winners may be subject to a 25% withholding tax under Part XIII of the Income Tax Act, depending on their home country's tax treaty with Canada.

Lotto Max vs Lotto 6/49 — Odds Comparison

GameJackpot OddsAny Prize Odds
Lotto Max1 in 33,294,8001 in 7.1
Lotto 6/491 in 13,983,8161 in 6.6

How to Claim Canadian Lottery Prizes

  • Up to $999.90: Claim at any authorized lottery retailer across Canada.
  • $1,000 to $99,999.90: Claim at a regional lottery office or by mail with your signed ticket and a claim form.
  • $100,000 and above: Claim in person at a provincial lottery office. You will need to present government-issued photo ID and complete an official prize claim form. No tax form is required since winnings are tax-free.

Prizes must be claimed within one year of the draw date.

Frequently Asked Questions

Are lottery winnings taxable in Canada?

No. Canadian lottery winnings are completely tax-free under the Income Tax Act. The Canada Revenue Agency (CRA) considers lottery prizes a windfall, not income. However, any investment income earned from your winnings — such as interest or dividends — is fully taxable.

How do you play Lotto Max in Canada?

To play Lotto Max, select 7 numbers from 1 to 50, or choose Quick Pick for a random selection. Each selection costs $5 and includes 3 sets of 7 numbers. Draws are held every Tuesday and Friday. Tickets are available at OLG, BCLC, Loto-Québec, and other provincial lottery retailers.

What are the odds of winning Lotto 6/49?

The odds of winning the Lotto 6/49 Classic jackpot are 1 in 13,983,816. The Gold Ball jackpot odds are 1 in 139,838,160. Overall odds of winning any prize are approximately 1 in 6.6.

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