And Canada has specifically said you don't need an MTL to do anything with bitcoin. Only taxes on it are capital gains tax on the difference in value between when you receive it, and when you sell it.
I think you may want to consult a CA in Canada. That is not correct. If you bought the coin from me and then resold it, yes, it would be a capital gain for you. If you did that all day long, it is called income and is taxed as such.
If you are "producing" the coins your cost basis is zero so it is 100% revenue the day your pool awards you coins and you can deduct your expenses from that revenue and then you can pay tax on the difference.
Do not mistake tax treatment for something you are doing as a business vs. something you do personally a few times a year. A great example is homebuilders (USA too). You can flip up to six houses a year in the USA and still have them be capital gains. More than that and you are doing it as a business and it is all income tax.
MTL is a regulatory license it has nothing to do with income tax. That is like saying "canada does not require cab drivers to have a taxi license, so cab drivers in canada do not pay income tax".