Dentistry Professional Corporation in Ontario
What Ontario dentists need to know before incorporating their practice through a dentistry professional corporation.
A dentistry professional corporation lets an Ontario dentist practise through a corporation once the Royal College of Dental Surgeons of Ontario (RCDSO) issues a certificate of authorization. Voting shares must be held by dentists; certain family members may hold non-voting shares. It supports tax planning but does not remove your personal professional liability.
Regulated by: Royal College of Dental Surgeons of Ontario (RCDSO)
Certificate of authorization is required
After incorporating, you must apply to the RCDSO for a certificate of authorization and cannot practise dentistry through the corporation until it is issued. The application covers the corporate name, directors, officers and shareholders, your practice addresses, the certificate and articles of incorporation, a recent corporate profile report, and the applicable RCDSO fee.
Who can own shares
Each voting share must be owned by a member of the RCDSO. Like medicine, non-voting shares may be held by family members of a voting dentist shareholder (such as a spouse, children and parents) or in trust for minor children, letting families share in the corporation while control stays with the dentist.
Naming the corporation
The corporate name must include the dentist's surname as recorded with the RCDSO, indicate the profession, and end with "Professional Corporation" — for example, "John Lee Dentistry Professional Corporation." Numbered names are not allowed for professional corporations.
Practice-only restriction
The corporation may not carry on any business other than the practice of dentistry and activities ancillary to it. If the corporation is not compliant with these restrictions, the RCDSO may reject the certificate of authorization application, so the share structure and objects must be set up correctly from the start.
What it does not protect
Incorporating does not protect you from personal liability for your own professional negligence. You remain personally accountable to your patients, and your professional liability coverage still applies. The corporation is a tax and structuring tool, not a shield against malpractice.
Tax benefits and setup
Income retained in the corporation is generally taxed at the lower small business rate, enabling tax deferral and income planning. Setup involves a NUANS name search, incorporation under Ontario's Business Corporations Act (government fee about $300), issuing shares, then the RCDSO certificate. Markham Office can handle the incorporation and RCDSO application.
Frequently asked questions
- Can I practise through the corporation before the RCDSO approves it?
- No. You must hold an RCDSO certificate of authorization before practising dentistry or billing through the corporation.
- Can family members be shareholders?
- Family members may hold non-voting shares. Voting shares must be owned by dentist members of the RCDSO.
- Can my corporation run other businesses too?
- No. It may only carry on the practice of dentistry and ancillary activities; unrelated business can jeopardize your certificate.
- Does incorporating protect me from patient claims?
- No. You stay personally liable for your own professional negligence, so liability coverage remains necessary.
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