Associate or clinic owner: the essentials, and an accountant for dentists
The short answer
A Quebec dentist's accounting rests on mostly private income (patients, insurers, the Canadian Dental Care Plan), a small share of RAMQ and, for owners, a real small business to run: staff, supplies, lab and equipment. An accountant for dentists keeps your books, reconciles income by payer, prepares your personal and corporate returns, and helps you decide how to pay yourself.
What an accountant for dentists does
- bookkeeping for the clinic or your associate practice, and reconciling income by payer;
- team payroll (hygienists, assistants, front desk): source deductions, remittances, T4 and RL-1 slips;
- financial statements, the corporation's T2 and CO-17, and your T1 and TP-1;
- a salary-dividend pay plan, reviewed every year;
- a business plan for your bank if you're opening or buying a clinic, and a fractional CFO for owners (separate service).
Where your income comes from, and why it matters
Most of your fees are private: patients, insurers and the Canadian Dental Care Plan (CDCP). RAMQ covers only some services, notably for children under 10, financial-assistance recipients with a claim booklet and some oral surgery in hospital (RAMQ). Each payer has its own timing and refusals: a monthly reconciliation by payer avoids forgotten receivables.
Associate or owner: two different realities
Associate dentists are often paid a percentage of their production. The contract should be clear about what is billed, by whom, and about your status: a truly independent associate can bill through a corporation, while a relationship that looks like employment creates tax risk. We read the contract with you before you sign, from an accounting and tax standpoint.
Owners run a small business: staff, rent, supplies, lab, equipment and leasehold improvements depreciated over several years, and financing. Because they have employees, owners more often meet the 5,500 paid-hours test for Quebec's SBD, which lowers the corporation's tax to 3.2%, then to 2.2% for taxation years that begin after April 29, 2026 (Revenu Québec). Our guides to buying a dental practice and opening a clinic cover these steps.
The dental professional corporation
Practising through a corporation is governed by the Ordre's regulation on practising within a company: voting rights are held by dentists, only dentists can be directors, and the corporation files an initial declaration with the Ordre ($100 per dentist shareholder), then an annual declaration before March 31 ($330), with coverage from the FARPODQ (Ordre des dentistes). A partner notary or lawyer prepares the legal documents; we advise you and coordinate the file. If the corporation bills RAMQ-covered services, it opens a collective administrative account (form 4552).
GST, QST and deductible expenses
Dental services provided for health purposes are exempt from GST and QST, which generally means you can't recover the tax paid on expenses. Cosmetic services that aren't needed for health reasons can be taxable [to verify for the services you offer]; registration becomes required if those taxable sales exceed $30,000 over four consecutive quarters or in a single quarter (CRA).
Common expenses: rent and clinic costs, salaries and payroll costs, supplies and lab fees, Ordre dues, FARPODQ coverage, continuing education (two conventions a year at most), depreciated equipment and software, the business share of a vehicle, bank fees and accounting fees.
Pricing and next step
The annual Incorporated Professional package (bookkeeping, financial statements, T2, CO-17, T1, TP-1, slips and a pay plan) is priced in writing after the free call, based on clinic size, staff and transaction volume. The fractional CFO for clinics is a separate service billed monthly (details).
Free incorporation, start-up fees included, plus a business plan for your bank if you're opening your practice or clinic, in return for a 12-month engagement to the annual package. Full terms
Frequently asked questions
Should an associate dentist incorporate?
Not necessarily. It depends on your income, your needs and your associate contract. We run the numbers before recommending anything.
Does RAMQ pay a dental corporation?
Yes, for covered services: the corporation opens a collective administrative account (form 4552). Most of a dentist's fees are private, though, and billed directly by the corporation.
Do dentists charge GST and QST?
Not on dental services provided for health purposes, which are exempt. Some cosmetic services can be taxable; registration is required above $30,000 of taxable sales over four consecutive quarters or in a single quarter.
Can you handle my team's payroll?
Yes: pay runs, source deductions, remittances, T4 and RL-1 slips, and registration with the agencies if needed.
Do you work remotely?
Yes, across Quebec, on Google Meet or by phone, in English or French, with a secure portal for documents.
Official sources
- RAMQ: covered dental services
- Canada.ca: CDCP for providers
- CQLR, c. D-3, r. 9
- Ordre des dentistes: practising in a company
- FARPODQ
- Revenu Québec: SBD rate
- CRA: small suppliers
Checked on October 24, 2026. Rates and rules can change.
General information only, not advice. This content is not tax, legal or accounting advice; your situation needs an individual review. Free incorporation, start-up fees included, plus a business plan for your bank if you're opening your practice or clinic, in return for a 12-month engagement to the annual package. Full terms