Expert Analysis

How a third party creates a federal tax liability via identity theft, sex and human trafficking

By David J. Rotfleisch ( October 27, 2026, 2:40 PM EDT) -- Where a tax debt was created by somebody else, through identity theft, coercive control (such as sex trafficking or human trafficking) or an unauthorized filing, the CRA’s ordinary dispute architecture does not work. The assessment is valid, the objection period has usually run out, the client’s own account is the weakest evidence available, and the money is already leaving her account every month. It is worth noting that 70 per cent of human trafficking victims are women and girls....

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