Dentists
Your clinic, your corporation.Clear numbers, all year.
Associate dentists, clinic owners, residents and new graduates: a professional corporation that meets the Ordre des dentistes rules, and accounting that keeps up with your clinic.
Support at every stage
Students and residents
Get ready to practise: first associate contract, taxes, instalments and student debt.
Associate dentists
Bill through your corporation, deduct your expenses and plan your pay.
Clinic owners
Clinic bookkeeping, team payroll (source deduction remittances, T4 and RL-1 slips), financial statements and planning.
What's different for you in Québec
- Most of your fees are private: patients, insurers and the Canadian Dental Care Plan (CDCP).
- RAMQ covers only some services: notably children under 10, financial-assistance recipients with a claim booklet and some oral surgery in hospital.
- If you bill those services, the corporation opens a RAMQ collective administrative account (form 4552), even if you are the only shareholder.
- Two returns at each level: T2 and CO-17 for the corporation, T1 and TP-1 for you. Cosmetic services can be taxable [to verify].
The Ordre des dentistes rules
- All voting rights are held by one or more members of the Ordre (or by a company or trust whose voting rights are fully held by members).
- Non-voting shares can only be held by dentists, the spouse or a relative (direct or collateral line) of a voting dentist shareholder, or a company or trust they fully hold.
- Only members of the Ordre can be directors, officers or representatives; no share transfer without the board's consent; these conditions are in the articles.
- Before practising through the corporation: initial declaration to the Ordre (form S1) and $100 per dentist shareholder, with proof of the corporation's coverage.
- Corporation coverage through FARPODQ: at least $1,000,000 per claim and for all claims in a 12-month period.
- Annual declaration before March 31 ($330 per corporation and per additional establishment), and notice of any change without delay.
Sources: RLRQ, c. D-3, r. 9 · odq.qc.ca · farpodq.org
Your incorporation
Eight steps, from the free call to your corporation's first invoice. 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