Beyond Decriminalization: Sex-work, Human Rights and a New ...

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PIVOT LEGAL SOCIETYI’m allowed to make before I have to pay GST. Like, all of that. But they just won’twork with us, they won’t tell us . . . I don’t know why they won’t tell us. I mean whenI phone them and ask them, it’s like, you can feel their face go red on the other end ofthe phone, you know?- female off-street out-call sex workerThese comments suggest that two major barriers prevent sex workers from paying tax: criminalization,and a lack of understanding and willingness on the part of Revenue Canada employees to understandsex work. The repeal of the criminal laws surrounding adult prostitution would solve the firstissue, but not necessarily the lack of sensitivity on the part of Revenue Canada employees. It appearsthat specialized education and sensitivity training will be required in order to make the income taxsystem accessible to sex workers.Concerns about paying taxConcerns about loss of privacyWhile sex workers felt there were benefits to paying tax, they expressed concern about having todisclose personal information to Revenue Canada. Some sex workers expressed their distrust about thedegree to which Revenue Canada would protect their confidentiality:A. How would we be stigmatized though, because we would still probably be confidential?Or is it that people doing our files and our taxes would see what we are andthen it would just get through the . . .A. Well, yeah it would.A. Yeah.A. Definitely would. Y’know –A. So you definitely have to be prepared to go public.- female street-level sex workersSome of these concerns may be well founded. While personal information collected by RevenueCanada is protected by the Privacy Act and specific provisions of the ITA regarding confidentiality, release of information occurs in certain situations. Information must be disclosed if criteria in thePrivacy Act are met, such as complying with a subpoena issued by a court of law. In addition, specificprovisions in the ITA allow taxpayer information to be shared with other federal and provincialdepartments or agencies ( ie. for administering CPP, EI, WCB, social assistance, and family maintenanceprograms). Of particular relevance to sex workers, the ITA allows taxpayer information to bedisclosed to police officers for the purpose of investigating whether an offence has been committedunder the Criminal Code. 10Further, Revenue Canada is allowed to make inquiries and compel people to give information forany purpose related to the administration of the ITA. 11 For example, Revenue Canada could ask a sexworker to disclose who their clients are for the purposes of an audit on the sex worker. In addition,Revenue Canada can seek judicial authorization to compel a taxpayer to reveal information regarding Supra note 1, s. 241(1). See Income Tax Act, s. 241(4) for a list of the exceptions to confidentiality.10 Ibid., s. 341(4)(p).11 Ibid., s. 231.2: (1) Notwithstanding any other provision of this Act, the Minister may, subject to subsection (2), for any purposerelated to the administration or enforcement of this Act, including the collection of any amount payable under this Act by anyperson, by notice served personally or by registered or certified mail, require that any person provide, within such reasonable time as isstipulated in the notice,(a) any information or additional information, including a return of income or a supplementary return; or(b) any document.164
BEYOND DECRIMINALIZATION: Sex Work, Human Rights and a New Framework for Law Reforma third party. 12 This means a sex worker could be compelled to provide information about a client whois being audited.Revenue Canada does not require specific details about the type of business a taxpayer is engagedin for the purposes of filing income tax, and sex workers could use a general category such as “entertainmentbusiness” on their tax returns. 13 Similarly, a detailed list of business expenses is not requiredon a tax return. Expenses for condoms, etc. may be listed as “miscellaneous” expenses. However, incircumstances where a taxpayer is being audited, it is necessary to disclose detailed information toRevenue Canada. All taxpayers risk being audited.Despite the safeguards in the Privacy Act and the limited disclosure initially required in a taxreturn, many sex workers fear the prospect of Revenue Canada knowing what they do for a living. Incontrast to the relative secrecy afforded by the illicit status of prostitution, legal reform could meanmuch greater exposure of sex work to Revenue Canada.Some participants expressed concern about the implications of being labelled as a “sex worker”:A. Well just the label. I am just wondering how they will label it once you put it on yourincome tax.A. And that once you have been a sex worker, you are a sex worker for the rest of yourlife. You just carry it around like an anchor – I was 20 years old and I worked as asex worker – woah, it said it on your income tax, little girl. Meanwhile you are 60.So that’s just my issue.- female off-street out-call sex workersAnother sex worker describes how she is willing to pay tax as long as she does not have to disclose hermeans of making a living.A. Sure, as long as it says nothing about an escort . . . just like, a business licence hasnothing to do with the trade, nothing whatsoever, I would have no problem withthat.- female off-street out-call sex workerFor some sex workers the thought of filing a tax return is embarrassing. Female and male streetlevelsex workers discussed the highly personal nature of disclosing one’s status as a sex worker:Q. How do you feel about having to submit a tax return and pay your tax returns inregards to your regular income?A. It’s degrading.A. It’s like telling the tax man that you suck cock.A. It’s too personal.A. Even if it’s legalized, it will be hard to make an industry out of it because you are notgoing to go public about it.- female street-level sex workersA. I think that kind of tax would be embarrassing. . . . Oh how many did you do inthis time? I would keep that under wraps.- male street-level sex worker12 Ibid., s. 231(3): On ex parte application by the Minister, a judge may, subject to such conditions as the judge considers appropriate,authorize the Minister to impose on a third party a requirement under subsection 231.2(1) relating to an unnamed person ormore than one unnamed person (in this section referred to as the “group”) where the judge is satisfied by information on oath that(a) the person or group is ascertainable; and(b) the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Act.13 A tax payer does not have to give specific details about the type of business he or she engages in when filing a tax return, see FormT2124, Statement of Business Activities, online: Revenue Canada .165
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