"What Guan did at the Masters, in my view, was very, very dangerous, " said Henry Brunton, the former national golf coach of Canada and an expert on golf development.

WSJ: Tianlang Guan and the Sport That Eats Its Young | Golf Journal by John Paul Newport

"As an industry, we are getting stepped on unfairly here, " says Jeff Calderwood, chief executive of the National Golf Course Owners Association Canada.

WSJ: Canadians Push to Make Golf Tax Deductible

Golf's special treatment under Canada's tax code has its genesis in the 1960s, when the game was targeted by a special government commission looking at whether wealthy Canadians were exploiting tax loopholes.

WSJ: Canadians Push to Make Golf Tax Deductible

Next came cabin construction and in 1925, a golf course that is still rated among Canada's best (watch out for black bears and ravens, who sometimes swipe balls).

FORBES: Rocky Mountain High, Canadian-Style

Nova Scotia-based Mr. Gillis has battled Canada's tax authorities over the years about his greens fees and says a golf game is crucial for winning and keeping customers.

WSJ: Canadians Push to Make Golf Tax Deductible