We have to keep in mind that the sex workers perform an ancient and important service to humanity, as many people cannot get sex for free or satisfied by an amateur service, thus greatly reducing sex related crimes.

The sex worker's body is private and private business of the sex worker and government should not make laws about what the sex workers can or cannot do with their bodies, therefore the prostitution should be decriminalized and not legislated as such, although the income gained falls under income tax category, which is a business matter dealing with the revenue and taxation laws.

As far as i am aware the position of SPOC (Sex Professionals Of Canada) is pro decriminalization and anti legalization.

"Should Prostitution Be Legal?
Does legalizing prostitution make women less vulnerable to abuse by criminals? Or, will decriminalization lead to higher rates of human trafficking without solving the issues of abuse and exploitation?"

http://mobile.nytimes.com/blogs/learning/2015/11/05/should-prostitution-be-legal/