Most SPs that aren't "broken people" understand that paying some income tax is desirable. That is how a person becomes entitled to the Canada Pension Plan for instance. Years ago, many escorts declared themselves as "Music Teachers". I know of one who declares herself as a "performance artist", the other common declared occupation is fitness trainer.
Now that a self-employed person can pay into unemployment insurance, it's even more important to declare some of the income received. That way, if the woman finds herself unable to work, she can apply for unemployment insurance. She would be eligible for the maternity benefit for instance. Also, she would then become eligible for assistance on her msp premium, the gst rebate, the child tax benefit, etc. If she is going to school, she becomes eligible for the education tax credits.
Paying taxes is part of being able to apply for and be granted credit. If the SP you are seeing owns her own condo, she pays income tax. She had to in order to qualify for the mortgage. The same goes for the purchase or lease of a car, the possession of a credit card and the ability to rent a suite in a professionally managed building.
The constant claim that SPs don't pay income tax is silly for the girls that work for MPs, Agencies or as Independents. The CRA doesn't care if they declare as a "piano teacher" it does care if they declare no income or are living a lifestyle that doesn't match the income declared.