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

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PIVOT LEGAL SOCIETYExpenses are context-dependent. For example, the Federal Court of Appeal held that a foot andtransit courier was entitled to deduct as a business expense an amount for extra food and water thathis body needed for fuel. 38 The court concluded that, because the automobile courier is allowed todeduct his or her fuel, the foot and transit courier should be able to deduct the fuel his body needs.However, he could only deduct the extra food and water consumed above and beyond the averageperson’s intake in order to perform his job. Food and water are normally considered a personal orliving expense because the need for their consumption exists apart from the business. In this case, thetaxpayer had no choice but to eat more than the average person in order to perform his job. Arguably,sex workers should be able to deduct expenses related to their personal appearance, as that expense ismade over and above what an average person would spend on clothes, make-up and fitness, etc. Sexworkers, like all taxpayers, need to keep proper records of expenses in order to deduct them.Sex workers argued that they should be allowed to claim all of their business expenses if they arepaying income tax:A. Realistically, sex trade workers make a lot of money. If it’s legal, if it’s above board,you are going to have to have the same tax. If someone is self-employed though, thingsare going to have to be a little different. They are going to have to be able to claimeverything. I am talking from shoes to clothing to if they bring tricks back to theirhouse; they have to be able to claim that. They have to be able to claim, any sex toys,lube. Everything you can think of. Even if you are doing outcalls, taxis. All of it…I mean, that could be an advantage because your taxes would significantly change.Because realistically, sex trade workers spend a lot of money on what they wear andwhat they use . . .- female off-street out-call sex workerSome participants suggested that Revenue Canada ought to provide information describing allowablebusiness deductions for sex workers. Some sex workers who had contacted Revenue Canada did notreceive answers to their questions about deductible business expenses.Personal deductionsUnder the ITA various personal tax credits and tax deductions are available to taxpayers earningbusiness or employment income. These include tax credits for supporting a spouse, child or otherdependant, GST credits for low income tax payers, and tax deductions for child-care expenses,medical expenses, moving expenses, charitable donations, RRSP contributions, etc. Sex workers filingtax returns are entitled to take advantage of applicable credits and deductions. Sex workers stated thatthey want such benefits:A. Women should get that, of course. Like I mean if I’m supporting my husband in thisbusiness, I should get tax benefits for if I’m paying taxes, for my husband, he shouldbe my dependent.- female off-street out-call sex workerA. No, I definitely support any woman who would not claim tax because of that – thelaws. I definitely support that. I mean just like, just for me, it’s more of a census thingfor me. I want the government to know? And then I got diseases and then I startedmaking less money. I think that it’s really important that they know that – all mymedical bills are on there, y’know?- female off-street out-call sex worker38 Ibid.172
BEYOND DECRIMINALIZATION: Sex Work, Human Rights and a New Framework for Law ReformAs with all taxpayers, sex workers should be provided with accessible information about the personaldeductions that are available to them.Income tax law recommendations1. Provide information and education to sex workers who have not paid taxes on the income theyhave earned through prostitution so that they may understand the fundamentals of the Canadiantax system and learn how to file a basic income tax return.2. Should prostitution be decriminalized, Revenue Canada and the federal Minister of Financeshould exempt sex workers from retroactive tax assessments of income earned prior to the date theprovisions in the Criminal Code relating to prostitution are repealed.3. Provide specialized education and sensitivity training for Revenue Canada personnel in order togive them the information necessary to assist sex workers with the taxation information they needin a respectful and non-discriminatory manner.4. Consult with sex workers about how to address their specific privacy concerns.5. Ensure that sex workers are not subject to discriminatory treatment, such as unwarranted audits ordisproportionate penalties.173
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