Just For Canadian Dentists 2013-09 September October by Just For Canadian Dentists

september/ october 2013

life + leisure

RIO bc by rail

ready for

win

a visa gift card or $1,000 in CE gift certificates! page 45

+ 50 years of

PORSCHE + CORVETTE + essential bar tools + the gourmet SANDWICH + starting vs buying a practice Publications Mail Agreement #41073506

inside: Continuing dental Education Calendar where will you meet?

p u e rt o r i c o

/ big sky / winnipeg / rosarito /

kauai

F I N A L LY, A N I N J E C T A B L E H Y B R I D R E ST T ORA AT I V E F O R A L L I N D I C AT I O N S

Just for C

de nti sts life + leisure

september/october 2013

contents

september/october 2013 Publisher Linh T. Huynh

NEW SHADES!

Editor Barb Sligl

B1, B2, C2 & D2

Art Direction BSS Creative

Contributing Editor Janet Gyenes Editorial Assistant Adam Flint

• Indicated in classes I, II, III, IV & V

Contributors Lucas Aykroyd Timothy A. Brown Michael DeFreitas Dr. Holly Fong Janet Gyenes Manfred Purtzki Dr. Kelly Silverthorn Roberta Staley Dr. Derek Turner Cover photo Rocky Mountaineer

• Physical properties rival hybrids • Stackable & sculptable; stays put • Self-polishing “leveling-effect”

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17 FEATURES

17 riding the rails From BC to Alberta by train 36 ready for Rio This iconic city is everything one imagines

DEPARTMENTS

8 photo prescription

5 September/October mix 21 CE calendar 45 sudoku 46 small talk

Take it slow

Stackable

F03 Low Flow Self-leveling

Shofu Dental Corporation • San Marcos, CA

clockwise from top left: B. Sligl (2); rocky mountaineer

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F00 Zero Flow

Just For Canadian Dentists is published 6 times a year by Jamieson-Quinn Holdings Ltd. dba In Print Publications and distributed to Canadian dentists. Publication of advertisements and any opinions expressed do not constitute endorsement or assumption of liability for any claims made. The contents of this magazine are protected by copyright. None of the contents of the magazine may be reproduced without the written permission of In Print Publications.

12 motoring 50 years strong: Porsche 911 and Corvette

with Dr. Kevin Aminzadeh

14 pay it forward In Guatemala and Haiti with Dr. Jack Cottrell

27 the wealthy dentist

In Print Publications 200 – 896 Cambie Street Vancouver, BC V6B 2P6 Canada

Starting vs buying a practice

42 the hungry dentist

www.justforcanadiandentists.com Printed in Canada.

—and so much more

COLUMNS

Scan here for more information on Giomer Technology & watch the Acid Neutralization video.

Take your sandwich to the next level

43 the thirsty dentist

cover photo

Riding the rails from BC to Alberta is a journey back in time and through spectacular scenery like the Fraser Canyon, seen here. Story on page 17.

Essential bar tools

want to reach us? check out our website! September/October 2013 Just For Canadian dentists

from the editor

what/when/where > September/October

autumn adventure

hen September rolls by again, it often feels like the start of a new year, especially for those of us with school-age children, as our food columnist, Dr. Fong shares (page 42). But whether we have kids or not, we all remember our own student days when fall signalled the unwanted end of lazy summer days and the start of school days in the classroom instead of outside. These deeply held memories always seem to give September a tinge of nostalgia and sense of a new beginning. It’s my favourite time of year. The glorious colours of deciduous trees (especially the fiery reds of maple trees in my childhood home of Ontario), the earthy scent of fallen leaves, the crisp chill in the air… It’s why I felt such a thrill to see the first tinges of

mix

clockwise from top

Scenes from the First Passage to the West train tour with Rocky Mountaineer—from gourmet fare to a Kamloops welcome crew (on horseback, no less) and just-turning autumn colours in the Rockies. Story on page 17.

stairway to heaven?

It certainly feels that way, 2,281m high on this boardwalk that hugs Sulphur Mountain in Banff National Park. Those with vertigo be warned…the 360-degree views of the surrounding Rockies (six mountain ranges!) and valleys are goosebump-inducing. It’s the type of vantage point usually only hardcore experienced alpinists get. And, yes, hardy souls can trek up (a worthy workout of 11km and 700m in elevation gain), but the easy route is to take the gondola (and enjoy yet another viewpoint of Bow Valley). Topside, it’s a short ramble along a rather luxe boardwalk to the summit of Sanson Peak. Here, you’ll find the Cosmic Ray Station (a UNESCO World Heritage Site) and Sanson’s Peak Meteorological Station. Go in the fall for pops of gold amidst the uncut swathe of evergreens— and more peaks than you’re likely to get in a single view anywhere else. Better yet, make it the culmination of a train ride across BC that brings you right into Banff and the threshold of these mountains (see page 17). —B. Sligl

colour from the Rocky Mountaineer train when I rode the rails last fall (page 17). It was like stepping back in time, both because of the historic nature of the journey itself (its tracks completed in 1885) and the nostalgic essence of the fall season. If autumn (and the onslaught of colder weather!) isn’t your thing, well, the southern hemisphere is now gearing up for its spring and summer. Now’s the time to go to Brazil. Locals are hitting the beach and getting into full-on holiday mode—especially in Rio. Of course, it’s also a good time to beat the global crowds making their way to this legendary city for the 2014 FIFA World Cup. Oh, and the 2016 Summer Olympics… Rio de Janeiro deserves all the hype. Besides its stunning natural beauty— surrounded by peaks and coves and

trek with a view

GO Banff, banfflakelouise.com; Banff Gondola, explorerockies.com/banff-gondola Banff National Park, pc.gc.ca/pn-np/ab/banff/index.aspx;

scenery & history

beaches—it’s making a profound effort to clean up its act before taking to the world stage. Visiting a revived favela is a lesson in gratitude and inspiration. And be prepared for overt friendliness—cariocas can’t help but share their happiness (page 36). Keep the Brazilian theme going with caipirinhas—at home. Our drinks expert tells you how to stock your bar with go-to tools, just in time for settling back indoors and the entertaining season (page 43). And next issue, she gives us the goods on booze and glassware (yes, holiday mayhem is fast approaching). We should all raise a glass to Dr. Cottrell, who spends his downtime travelling to places like Guatemala and Haiti to fight tooth decay in children without the means for proper dental care (page 14). We love hearing how dentists are making a difference, at home and aboard. Let us know if you have a story to share! Don’t forget to enter our two contests (page 45), and tell us what you’re up to this fall. We want to hear from you; let us know where in the world you’re travelling, photographing, volunteering, working…stay in touch through justforcanadiandentists.com. Enjoy!

by rail

feedback@InPrintPublications.com

Just For Canadian dentists September/October 2013

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Walk this “stairway to heaven,” then stay just below on the lower slopes of Sulphur Mountain at the Fairmont Banff Springs…see page 6. B Sligl

Providing Dental C.E. Since 1996

September/October 2013 Just For Canadian dentists 13-06-13 11:27 AM

mix

appetite app

September/October

room with

editor’s

pick

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September/October

mix

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Perfect the art of escape with these excursion-friendly items sure to make your trip more tasty and trouble free

fall

mustlist

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2[dine] chef’s table

castle in the rockies Set on the stay slopes of Sulphur Mountain, its towers and turrets rising up over the treetops, the Fairmont Banff Springs has long been the icon of the mountain-surrounded town in Canada’s must-visit Banff National Park (a UNESCO World Heritage Site). The “Castle in the Rockies” is a relic of the railway’s heydey, when grand hotels modelled on French chateaux were luxurious respites en route to the wild west. And that hasn’t changed—this is still the gold-standard stay for guests disembarking the Rocky Mountaineer train (see page 17). Here, it’s the best of both worlds: old-world glam (along with all the expected modern amenities and one very swish spa) on the doorstep of pristine wilderness (see page 5). —B. S. fairmont.com/banff-springs Just For Canadian dentists September/October 2013

5 [explore] City Alternatives While there’s always “an app for that,” we love the tactile nature of a book for exploring a locale, especially Lomography’s quartet of alternative city guides. Covering London, Berlin, Hong Kong and Vienna, each book is composed of hundreds of analogue travel shots captured by “Lomographers,” using the film cameras to reveal hidden spots and unusual treasures, accompanied by tips for exploring the city. Have a hankering for American diner grub in London? Head to Fatboy’s Diner in the Docklands. Want to revel in the ‘80s? Sing a few lines of “Rock Me Amadeus,” in homage to Austrian singer Falco at his Berlin grave site. $9.90 ea., lomography.ca

4 5

[chill] sound ideas The array of in-ear headphones on the market can be confounding. Look no further than Scandinavian-design collective Urbanears, which mindfully marries sound performance with ergonomics. Medis is compactly constructed with an unmatchable EarClick solution (and four interchangeable ear pads in various sizes) that helps relieve pressure from the earpiece to maximize comfort while reducing outside noise. After all, neither Miles Davis nor Mumford and Sons need be interrupted. Add to that a microphone and remote to pick up calls or skip back to your fave song over and over… $59.99, bestbuy.ca

far left: b. Sligl

Through the looking glass at the Fairmont Banff Springs.

Can’t get a reservation at Chef Thomas Keller’s vaunted restaurant, the French Laundry? No time to stop in at Susur Lee’s eponymous Toronto watering hole en route to Paris? You can’t always squeeze in to your favourite chef’s restaurants, but you can find out what dining spots they recommend—and what dishes they’ve enjoyed—thanks to the new app, Chefs Feed. Follow more than 750 of the world’s best chefs in major cities from Austin to Vancouver and test out their top spots. You never know which celeb chef might be sitting at a table nearby. free, iTunes.com

indulge + escape

high-end, mountain high

written + produced by Janet Gyenes

September/October 2013 Just For Canadian dentists

p h o t o p r e s c r i p t i o n m i c h a e l d e f r e i ta s Michael DeFreitas is an award-winning photographer who’s been published in a wide variety of travel publications. With his initials, MD, he’s been nicknamed “doc,” making his photography prescriptions apropos.

slow it down

Just For Canadian dentists September/October 2013

Send your photos and questions to our photography guru at feedback@ inprintpublications.com and your shot may be featured in a future issue!

vercast skies and a big crowd greet me as I ready my cameras at Holland’s world-famous Alkmaar cheese market. Rows of bright orange and yellow Edam and Gouda cheese rounds stretch across the cobblestone square. At the centre of the square, pairs of cheese carriers with bright red hats load Gouda rounds onto wooden sleds fitted with shoulder straps. After loading the rounds, the carriers pull the straps over their shoulders, hoist the sled and dash off to the weigh scales amid a sea of popping flashes. Most of the spectators probably shoot on “auto” so the camera’s computer automatically fires the flash to compensate for low light. In this case, the resulting images probably won’t convey motion well because flash tends to “freeze” action. In order to create an actual action shot you need to switch from auto mode to shutter priority. With my flash turned off, I use a combination of slower shutter speeds (between 1/10th and 1/30th seconds) and panning (following) to accentuate the cheese carriers in action. The slower shutter speed conveys action by recording the carriers’ pumping legs and arms as blurs while panning helps streak/blur the distracting background and keep their heads and red hats in fairly sharp focus. Using a slow shutter speed is one of the best ways to simulate action. Of course, “freeze” action shots taken at very fast shutter speeds like 1/550 to 1/1000 seconds (especially in sports) or with a flash are also effective techniques. Freezing a powwow dancer at the peak of a jump or a whitewater raft exploding through a wave will certainly produce great action shots, but motion blurring/streaking is a simple technique that adds drama. At the 2011 Taos Pueblo Powwow in New Mexico, I shot a young aboriginal male’s “grouse” dance at various shutter speeds (between 1/500th and 1/15th seconds). Although all the photos look good, the one shot at 1/30th seconds is my favourite. I used the same technique to capture whitewater rafters on the Gallatin River in southwest Montana near Yellowstone National Park. Again, the slower version portrays more drama. Other ideal opportunities for slow shutter

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Sometimes slow and steady wins the photography race

Learn how to take it slow, really slow… Pops of orange cheese and red hats draw the eye as a still spot amidst the blur of movement surrounding on-the-go cheese carriers. Had this scene been “frozen,” the sense of urgency of the bustling market would have been lost amidst a distracting background. Here, blur is a good thing, accentuating the action. This effect is achieved with panning, as with the whitewater-rafting shot, which captures an eye-of-the-tornado feeling.

3Shape TRIOS

photo prescription [continued]

PRO TIPS on shooting slow

> For shots of running water, always use a tripod and shoot between 1/15th and 1 sec. If you shoot too slow you risk “washing out” (overexposing) the water and losing detail, so vary your speeds accordingly.

> When panning, keep your feet apart, tuck your elbows into your body and keep the camera firmly against your face. Follow the subject by twisting/rotating at the hips (not at the shoulders).

> When capturing an object moving across the frame, use your left eye for the viewfinder when the subject is approaching from the right (and vice versa). By tracking the subject out of the corner of one eye and framing with the other, you can shoot as the subject enters the frame.

> When shooting fast moving subjects (with either method) set your

camera’s motor drive to continuous and shoot a burst of three or four images. This will improve your chances of getting at least one or two keepers.

> When shooting slow without a tripod, don’t stab or jerk down on the

shutter release button. It will produce distracting vertical blurs. Grip your camera tightly, take a deep breath, exhale and smoothly press the shutter release button (and hold it down) until after the shot is recorded.

gear up A tripod consists of legs and a head, the swivel part that the

camera connects to. You can use a variety of heads with any tripod. Although heads with three or more adjustment handles/knobs work great for some types of photography, I highly recommend a simple ball head for travel. Mini tripods ($20 – $40 by Joby, Sunpack, Giottos, Vanguard) work well with lighter point-and-shoots and compact DSLRs. Heavier DSLRs (especially those fitted with telephoto lens) require sturdier aluminum or carbon-fibre tripods and heads ($200 – $500 by Manfrotto, Induro, Gitzo).

Just For Canadian dentists September/October 2013

speeds include waterfalls and streams in Hawaii, Vespa scooters in Rome, chuckwagon races in BC or tuk-tuks in Bangkok. To accentuate motion for any moving subject you can use two slow-speed techniques: panning/following the subject as it moves or holding the camera steady while allowing the subject to move across/within the frame. If you want to keep your moving subject in fairly sharp focus while blurring an unattractive or busy background, try the panning method. I used this method for the Alkmaar cheese carriers and the Montana whitewater rafting shot. I used the other method on a recent Hawaii trip to photograph mountain bikers on a back road. I wanted to emphasize people enjoying the Big Island’s outdoors (action) while preserving the beautiful landscape (panning would have blurred the background). The 1/15th second shutter speed recorded the background scenery as sharp while blurring the cyclists. I made sure to snap the shot as the cyclists entered the frame. Camera shake becomes a major problem at slower speeds and it can ruin a shot with unwanted blur, so use a tripod whenever possible. I use a versatile Manfrotto ball head on my tripod, but pan and tilt heads also work great. Lightly tightening the ball head produces enough friction to keep your camera fairly steady while still allowing you to pan and tilt. It takes a while to master slow shutter speed photography so practise these techniques before your next trip and you’ll bring home some cool shots—and score bragging rights on Facebook with your friends.

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September/October 2013 Just For Canadian dentists

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motoring

D r . k e l ly s i l v e r t h o r n

Dr. Kelly Silverthorn is Just For Canadian Dentists’ automotive writer. He tries to keep one convertible and/or one track-day car in the family fleet.

Come to Chicago for THREE DAYS OF THE BEST in lectures, demonstrations, hands-on participation courses and commercials exhibits.

50 years of evolution

What would yesteryear’s engineers think of the latest Porsche 911 and Corvette?

his year saw both an all-new Porsche 911 and all-new Corvette. Coincidentally (or not), 2013 is exactly 50 years since the original 1963 Porsche 911 and Corvette Stingray debuts. A lot has changed since then. I tried to imagine what those early 1960s engineering teams would think of the new models if teleported Star Trek-style 50 years forward to the 2013 Geneva and Detroit Auto Shows respectively. Our “away teams” would re-materialize at the back of the 2013 show crowds as the drums rolled and the curtains were raised. What gestalt would emerge from our teleported engineers’ first look at the new models? Once they assimilated the 50 years longer, wider and more in the making…the menacing ethos, I do 2013 Porsche 911 Carrera 4S Coupe and original Porsche 911 2.0 Coupe.

hot!

think they’d recognize these distant progeny as the offspring of their original creations. Remember, they’d be unaware of the look of the five intervening generations of Corvette (or 911). Proportions, logos and scripts have shown some consistency through these generations—and for the Porsche at least— headlights and taillights too. I’m surmising the original engineers would have little appreciation of the aerodynamic advances now contained in the body shape and undertray…both of the 1960s models suffered increasing lift with increasing speeds. The modern cars generate desired

downforce at speed. They also have far lower coefficients of drag. The new cars need these aero advancements to safely reach their top speeds of 290kph and more. Some of the braver teleported engineers would have white-knuckled the earliest 1963 versions of these models to reach their claimed top speeds of just more than 210kph. The show cars would be rotating on an elevated carousel with standing, murmuring crowds all around, and camera flashes popping. The teleported teams would notice how tires and wheels have changed. Their early products employed 15-inch diameter wheels vs 18-inch plus today. Standard issue wheel widths were five to seven inches then; today, 8.5 inches, front, 11 inches, rear. Tire sidewalls were 75% of tire width then, just 30 – 40% now. The load and speed rating for modern tires are also much higher. I’m confident our early engineers would peer between the wheel “spokes” to see the original Corvette’s 11-inch diameter drum brakes had evolved into ~13-inch disc brakes (ditto the 2013 911 disc diameters). The acronym ABS (anti-skid braking system) would be Latin to our time travellers, as would be the alphabet soup of all the other electronic control systems aboard. And improved braking performance has progressed to a distance of just 100 feet at 60 miles per hour. Being engineers, I’d like to think the timetravellers would next migrate to the show’s floor models and “pop the hood.” Past the bolt-ons, they’d see the familiar. Porsche still runs a rear-engined, horizontally opposed sixcylinder, overhead cam engine—though now water-cooled and four-valves per cylinder. The Corvette engine would be even more unadulterated, still running a front-engined, pushrod two-valve-per-cylinder V-8—though

Just For Canadian dentists September/October 2013

the Stingray’s transmission is now one with the rear-mounted transaxle. Would both away teams be surprised today’s cars run on gasoline, albeit now unleaded? If so, at least they’d be impressed by how much more efficiently the fuel is consumed. The original Porsche derived 130hp from its 2.0-litre displacement versus the 350hp from 3.4 litres it gets now. The Corvette improved its base V8 from 250hp from a 5.2-litre displacement to the current 455 hp from 6.2 litres. Yet, fuel mileage and non-CO2 emissions are now light years ahead. Our teams would be sure to sit in the floor models. Those with three pedals and stick-shift would be familiar to them, though their early 4- and 5-speed transmissions are now both 7 speeds. The teams would have little idea of the numerous airbags surrounding them, or all the crash-worthy engineering and testing now done. The sound and navigation systems would, quite simply, blow their minds…so would the numerous nanny-state warning and hectoring stickers. Hopefully our away teams would find a way to huddle with some of the current engineers. “Ja, the Porsche is still a steel unibody, but different,” and “Yah, the Corvette body is still fibre-based, but different.” The usual laments about corporate politics, office perks and assigned parking stalls probably haven’t changed much in five decades. But pushing past the work stresses and technojargon into their shared passion for these cars, I’m sure the early pioneers would come away confident the current generation carries the flame competently. Few car companies last 50 years. Fewer still are the car models that last 50 years. Still, would our early teams be disappointed that, after more than 50 years of intervening engineering excellence, they’re seeing mostly evolutionary changes rather than revolutionary? True, many advancements would be invisible to their eyes. Would today’s auto engineers think similarly about evolution/revolution if teleported to 2063? But free food is free food, and tired sore feet need a rest. I’m banking on Scotty locking onto the away teams from pre-set coordinates to the show’s hospitality areas.

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a reason to smile

An Ontario dentist goes on dental missions to combat “rampant decay”

that has caused an epidemic of severe tooth decay in the region. “Here is this young lady who would have been walking around with no teeth for the rest of her life,” says Cottrell, who fit a bonded bridge after endodontist Dr. Domenic Delle Donne of Milton, Ont., performed a root canal. “We rebuilt her whole smile and when we finished, gave her a mirror. She just lit up. She saw her own beauty,” Cottrell says. Along with the new smile, the girl was given a toothbrush, toothpaste, instruction on brushing techniques and a warning to

avoid tortilla chips and pop in the future. She was also allowed to pick through the toys and trinkets routinely offered by dentists to their younger patients. The girl chose a ring of clear-cut glass, telling Cottrell: “Este es mi anillo deboda. Me voy a casar.” She was betrothed, and this would be her wedding band. Thanks to Cottrell, the young Guatemalan’s passage into adult life was marked not only by a pretty ring but good health. Areas like Central America and Haiti, where Cottrell also goes on dental missions, are about 70 years behind Canada in terms of oral health awareness, prevention and care, he says. The children who come to sit in his chair have “decimated dentitions from walking around with Coke in their bottles and going to sleep with them.” The agrarian economies of Latin America have been touched by globalization, but not its positive aspects. Ubiquitous Pepsi and Coca-Cola signs tacked onto the small retail shacks found along roadsides have influenced people’s eating habits. Rather than buying the more expensive Dr. Jack Cottrell bottled water, and Michelle they opt for Cottrell, working cheap pop. together in Bagged tortilla Guatemala. chips have also replaced locally grown food—another factor in decay. Teeth rot and infection sets in as a result. Left untreated, some people develop abscesses that are so severe they reach the brain, with fatal results. “The rampant decay is out of this world,” says Cottrell, whose wife Michelle, a dental assistant, travels with him on missions. Ever since his first international trip to Guatemala’s remote mountains in 2006 with

Just For Canadian dentists September/October 2013

Feed the Children, Cottrell is convinced of the dramatic power of restorative dental care to boost a community’s health. Some dental missions arranged by other NGOs focus on expediency—extracting diseased teeth rather than restoring them. “It’s helping an immediate problem but it’s not making a dent into how to prevent the problem.” Cottrell upholds the same professional standards on his missions as he does in Canada. Although removing disease is the definition of oral health, says Cottrell, a big portion of that is restoring teeth so that people “feel good about their smile.” Cottrell worked with Feed the Children until 2009 when it splintered into Speroway, a charity that supports children in Canada and internationally. His work since then has taken him to Guatemala, Honduras, El Salvador, Nicaragua and Port-au-Prince, Haiti, where he treated the fractured teeth of survivors of the devastating 2010 earthquake. (His Haitian trips are managed by Mission of Hope, which is a partner of Speroway.) On all his missions—usually eight gruelling days of dawn-to-dusk care—the training of local dentists, nurses and doctors is a priority, as is the education of patients to assist with prevention. Cottrell, whose career spans nearly four decades, is also active on the public policy side of dental care, not only at the provincial and national levels but internationally. Cottrell has served as president of the Ontario and Canadian Dental Associations and was elected three years ago to the governing council of the World Dental Federation. Cottrell is only the second Canadian ever to hold this prestigious posting in the organization’s 110-year history. The federation has significant influence with such august institutions as the United Nations and the World Health Organization, which is starting to put more emphasis on prevention of non-communicable diseases like diabetes, heart disease and dental disease—conditions that are skyrocketing worldwide due largely to poor diets. Helping reverse this deadly trend will give not only Cottrell but his patients another good reason to smile.

In the dental profession you always want to preserve your cash and lines of credit so that they can be left in reserve for the unexpected or used to grow your practice in other ways. Think of it—no business ever experiences financial difficulty because it has too much cash on hand.

CANADA’S EQUIPMENT LEASING EXPERTS Cheryl Anderson courtesy of speroway

he raven-haired teen settled nervously into the blue-cushioned, portable dental chair in the makeshift clinic, which was open on both sides to create a pathway for a cooling breeze. “Hola, cómo estás? Soy Dr. Jack,” said the tall, bespectacled Canadian dentist. The 14-year-old began to shake. “Está bien,” Dr. Jack Cottrell said gently, then asked the teen in Spanish to open her mouth. Cottrell sighed. The girl’s six anterior front teeth were “blown away,” says Cottrell by phone from his Port Perry Dental Centre, 45 minutes northeast of Toronto. Like so many Central Americans, the teen’s diet consisted largely of cola drinks and bagged tortilla chips—a blitzkrieg of acid and sugars

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Phone: 604-948-3000 cheryl.anderson@nationalleasing.com

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first

passage to the west Gliding under city bridges, through valleys and canyons, past still lakes and jagged peaks, a train ride across BC into Alberta is the original scenic tour. story + photography by barb sligl

A passenger snaps scenery somewhere near the Continental Divide, en route from BC to Alberta. September/October 2013 Just For Canadian dentists

travel at home

ear on the right, bear on the right!” Blankets fly off laps, people tumble out of seats, necks crane to catch a glimpse. The scenery whizzes by, gold streaks of end-of-summer grass, rolling greens of coniferous-clad hills, shades of grey rock and, um, a “grizzly cow.” False alarm. Jonny, the train manager and de facto concierge, laughs. “If more than three people see it, it’s a bear.” He tells still-searching passengers riding the rails through BC that a bear is everyone’s most-wanted thing to see. Forget sky-high peaks and glacier-silt-hued waters, it seems a patch of fur is the Holy Grail. This trip, alas, there’s no grizzly sighting. No matter, there’s plenty to gape at on the historic “First Passage to the West,” Rocky Mountaineer’s modern-day version of a journey that’s been happening on these tracks since 1885, when the last spike of this railway was laid. Nowadays the passage is a leisurely two-day ride and excuse to sample gourmet fare and simply sit and stare. We start at the western terminus of this epic railway, backing out of the industrial

landscape of East Vancouver, past graffiti and warehouses. It’s a slow meander through urban Vancouver that feels like its own reconnaissance. We cross the Fraser River under the broad span of the Port Mann Bridge and inch through Thornton Yard, one of the largest railyards in North America. As the train picks up speed outside the Lower Mainland, it chugs through the Fraser Valley, where farmland competes with Greater Vancouver’s spread east. The steep sides of the Cascade and Coast Mountains contrast ruler-straight lines of crops ready for harvest. Cows, barns, tractors and snow-capped Mount Baker (all 3,319 metres of it) roll by. In Mission, Jonny tells us about Canada’s first train robbery in 1904, when bandits first used the term “hands up!” And our hands do go up shortly thereafter, bringing fork to mouth… We savour the produce of the valley we just glided through (berries, corn, chicken) as we head north into the Fraser Canyon. The three-course menu is paired with award-winning BC wines: Nk’Mip Cellars Qwam Qwmt Chardonnay, See Ya Later Ranch Pinot 3, Sumac Ridge’s Black Sage Vineyard Merlot, to name a few. This is the double-decker Gold Leaf Service car, after all,

where the glass-dome upper level is about unimpeded views and the lower dining level is about haute cuisine. Executive Chef Frédéric Couton, who’s trained at Michelin-star restaurants in Paris and Geneva, transforms the ingredients (from 120,000 eggs per season to 200 Alberta-beef shortribs per day in the Gold Leaf cars) into the locally sourced menu. In the convivial atmosphere of the dining room, where global accents (Aussies, Kiwis, Americans, French, Germans…) mingle over Canadian fare, one couple feels the need to call Jonny over to extol the flavours of the tomato-and-wildmushroom soup. It is worthy of exclamation. As is the wild BC salmon. Noshing on salmon and hearing about its epic journey up the same Fraser Canyon (of course, our route is decidedly effortless) seems almost sacrilegious as I spot flicks of silver on the river’s surface far below. These fish make their arduous journey over thousands of kilometres, through seemingly impossible-tobreach obstacles (like roiling Hell’s Gate, the narrowest part of the canyon) to spawning grounds—all simply to reproduce. The train slows to “Kodak speed,” some five km/hour. “Oh là! C’est trop beau,” and

Old-school-cool patterns in a Fairmont Banff Springs suite, where the glamour of the heyday of railway travel is still strong and the rooms all come with a view (see page 6).

The arid beauty of BC’s Fraser Canyon.

Fine dining in the Gold Leaf car.

Welcome crew in Kamloops, BC.

The Rocky Mountaineer snakes through the Rockies.

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Wild BC salmon in the Gold Leaf dining car.

Rail bridge in Kamloops, BC, the overnight stop on the First Passage to the West train tour with Rocky Mountaineer.

Just off the tracks: silt-blue rivers, greenblanketed hillsides, jagged peaks.

Contact Calvin Carpenter, CA, Vice President of Professional Services at 1.800.661.7778 or calvin.carpenter@mnp.ca

Gold Leaf car tradition: a Caesar cocktail as the train crosses into Alberta.

Just For Canadian dentists September/October 2013

September/October 2013 Just For Canadian dentists

travel at home plenty of oohs and aahs are overheard as we hug the canyon’s walls. Cameras snap incessantly as we spot the first golden leaves of fall. By the time the multi-course lunch is over, we’re almost out of the canyon. There’s a blast of arid heat in the open-air vestibule (and congregation point for camera aficionados on board) and the landscape is desert-like. We’ve gone from the moist greens of the coast and farmland to burnished coppers of arid desert dotted with hoodoos, sage shrubs and giant osprey nests. Jonny tells us that BC is the most ecologically diverse province in Canada, and it’s easy to see those striations in landscape through the glass dome of this train. Post-lunch, people are nodding off, pleasantly sated and looking rather dreamy. It’s the mid-afternoon lull, Rocky Mountaineer style. The average speed is an easygoing 40 – 50 km per hour, making riding the rails with an afternoon cocktail rather hypnotic. The rhythmic clang, combined with the gentle sway, is almost like the beating heart of the train. After a while, it seems in sync with my own. We turn east and follow the blue-green Thompson River to Kamloops, our stop for the night that’s “no Paris or London,” as one passenger comments, but does boast Mounts Peter and Paul, giant, camel-like twin hills.

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puerto rico / big sky / winnipeg / rosarito / kauai … | c a l e n d a r

ride the rails After a sunset amble along the quiet Rocky Mountaineer’s “First Tunnel, winding through waterfront and a locally brewed pilPassage to the West” route the engineering feat of the sner at The Noble Pig Brewhouse, it’s runs April to October. Start Spiral Tunnels, crossing the Continental Divide. At this an early wake-up call to catch sunrise or finish with a stay in point, the crew serves liqueur, over Peter and Paul before breakfast Banff (see pages 5 + 6). rockymountaineer.com back aboard the train. and most of us put down the cameras, sit back and simply We skirt glassy Shuswap Lake in the morning light, passing BC’s lake country sip and gaze. Autumn has arrived in the mountains, and Adams River, where the world’s highest with aspens turning a glossy yellow, breakconcentration of salmon brings out scores of fishing boats even earlier than us. Soon we’re ing up the evergreen spread with pops of gold. We’re now in the big-time mountains passing the legendary last spike of the transof Banff National Park in Alberta. The Rockies national railway, Craigellachie. The plaque states “A nebulous dream was a reality: an iron elicit an “Oh là là” from my French seatmate. ribbon crossed Canada from sea to sea.” We’re The 3,543-metre behemoth of Mount Temple on that same track more than 125 years later. dominates the skyline and, as we continue Fittingly, “Day 2 is when the magic hapalong the Bow River Valley, the iconic swathe of ice suspended over Lake Louise, Victoria pens,” say our hosts. We pass Eagle River and, Glacier, almost seems within grasp. as if making an entrance, a bald eagle soars We reach Banff as the late sun touches over a buffet of spawning Kokanee salmon. the tips of the surrounding mountain peaks. Every few minutes there’s another eagle. The water is tinged red from the salmon. “That It’s golden hour here. Jonny leaves us with an excerpt of a poem, The Station: “So, stop was worth the trip alone,” says one woman of pacing the aisles and counting the miles. Instead, the mid-September salmon spectacle. climb more mountains, eat more ice cream, go And, yes, there’s a bear. Finally. It’s not barefoot more often, swim more rivers, watch a grizzly, but a black bear bounding into more sunsets, laugh more and cry less. Life must the forest. Everyone makes a mental check. be lived as we go along. The station will come Hereafter, the checks come fast and furisoon enough.” And it does—too soon. ous: going under Rogers Pass in Connaught

Continuing Dental Education Cruises

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mofongo, Puerto Rico’s signature fried-plantain dish; Isla Palominito; Toro Verde zipline; waterfall in El Yunque National Forest.

Ask about our guest travels free program and about planning a cruise meeting for your organization

Hermoso Puerto Rico. From fortresses and caves to ziplines and horseback

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Just For Canadian dentists September/October 2013

riding, this Caribbean island abounds with excitement.

I courtesy Puerto Rico Tourism Company

December 22, 2013 Road Map to Planning, Grafting and Restoring Complex Implant Cases 9 AGD PACE Credits 9 ADA CERP Credits 7-Night Eastern Caribbean from Florida February 16, 2014 Simplified and Successful Endodontics for Dental Practitioners 9 AGD PACE Credits 9 ADA CERP Credit 7-Night Eastern Caribbean from Florida March 15, 2014 Comprehensive Dentistry: The Pursuit of Excellence 14 AGD PACE Credits 7-Night Western Caribbean from Florida April 29, 2014 The Pediatric Dental Course You Wished You’d Had in Dental School 14 AGD PACE Credits 12-Night D-Day Anniversary European Cruise Rome to Copenhagen July 5, 2014 Treatment Planning and Sequencing 14 AGD PACE Credits 7-Night Alaska from Seattle August 8, 2014 Oral Dermatology and Oral Pathology 14 AGD PACE Credits 7-Night Alaska from Seattle August 15, 2014 Treatment Planning in the 21st Century 9 AGD PACE Credits 9 ADA CERP Credits 7-Night Alaska from Seattle October 4, 2014 Oral Dermatology and Oral Pathology 14 AGD PACE Credits 7-Night Canada and New England Montreal to Boston October 19, 2014 Predictable Treatment Planning: From the Seemingly Simple to the Worn Dentition...and Everything in Between 14 AGD PACE Credits 7-Night Western Caribbean from Florida

Puerto Rico

clockwise from top left Old San Juan;

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f you enjoy speaking Spanish, spending US dollars, and seeking adventures both indoors and outdoors, Puerto Rico belongs on your to-do list. This American territory in the Caribbean has developed amazingly since explorer Ponce de Leon founded the capital city of San Juan in 1521. In San Juan, home to some 400,000 inhabitants, explore the Castillo de San Cristobal, a seaside, limestone fortress. The Puerto Rico Museum of Art offers 17 galleries, and the top attraction is La Plena, a wild 1954 wall mural by Rafael Tufino that burgeons with skeletons and tambourine players. Hungry? Top-notch waterfront restaurants abound. Feast on lamb sliders and shrimp ceviche at Mist, or wash down red snapper with sangria at Uvva. And make room for Puerto Rico’s signature plaintain-based dish, mofongo. Many of Puerto Rico’s greatest adventures lie outside San Juan, like ziplining in Toro Verde Nature Adventure Park or exploring El Yunque National Forest. Or, an hour’s

(CE events in Puerto Rico are highlighted in blue.)

drive west, discover Rio Camuy Cave Park. After a trolley ride down to the southern entrance of this underground system, containing nearly 2,000 caves, you can explore the dark, dramatic setting of limestone carved out by rainwater. Thick stalactites drip from ceilings up to 200 feet high, with formations shaped like gargoyles and witches. Bats flit about and crickets chirp. Walk through the 42-foot-high north entrance and hear native Coqui frogs whistling as you gaze at a vegetation-laden cliff. The Arecibo Observatory lies a 20-minute drive from the caves. It’s the world’s largest single-dish radio telescope. Fans of James Bond will remember the spine-tingling duel filmed here between Pierce Brosnan and Sean Bean in 1995’s GoldenEye. With three support towers, it weighs close to 10,000 pounds. Snap photos and chat with scientists about the telescope’s tracking of asteroids and pulsars. More adventures await at the northwest coast’s Villa

Montana Beach Resort. It offers spacious suites filled with fine art and beautifully landscaped gardens. There’s lively cuisine at the open-air Eclipse restaurant, ranging from root vegetable chips served with hummus to grilled loin of kangaroo. Go stand-up paddleboarding on the Guajataca River, caressed by soothing breezes, and then take a guided hike through the woods to an abandoned railway tunnel. En route, you might see tiny brown crabs scuttling across the path, and maybe even a worm-sized Puerto Rican boa (non-venomous). You can also book a horseback outing with Tropical Trail Rides, right by Villa Montana. Spot huge iguanas trailside, and clip-clop across what was a US missile launch pad during the Cuban Missile Crisis. Riding on the beach at dusk, bathed in warm tropical rain, is just one more of those unforgettable moments that are commonplace in Puerto Rico. —Lucas Aykroyd For more info on Puerto Rico, go to seepuertorico.com.

September/October 2013 Just For Canadian dentists

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where

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website

Local Anesthesia In Dental Hygiene Practice

Missouri College

314-596-8665

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Sep 27

Montreal Quebec

Clinical Applications Of Cone Beam Computed Tomography In General Dental Practice

McGill University

514-398-4314

mcgill.ca/ dentistry

Nov 20

Detroit Michigan

A Hands-On Review Of Local Anesthesia

University of Detroit Mercy

313-494-6694

udmercy.edu

Oct 4

Montreal Quebec

Tooth Preparation: A New Twist To An Old Story

McGill University

514-398-4314

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Jan 17Feb 16 2014

Sacramento California

IV Sedation Training For Dentists

Conscious Sedation Consulting

888-581-4448

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Oct 26

Winnipeg Manitoba

Winnipeg Rhapsody

CE Solutions

604-575-4570

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Through 2013

Western Canada

FOCUS Dental Education Series: Part II

F.O.C.U.S.

604-922-3465

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Oct 31Nov 03

New Orleans Louisiana

Annual Meeting

American Dental Association

312-440-2665

ada.org/session

Dec 07

Montreal Quebec

Modern Concepts In Restorative Dentistry (Special Guest: Dr. Elliot Mechanic)

International Dental Institute

877-463-1281

idi.org

Nov 09-12

University of Victoria

250-472-4747

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Dec 21Jan 05 2014

Hong Kong to Singapore Cruise

Victoria British Columbia

Building Blocks Of Aesthetic Restoration

Mindware Educational Seminars

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Dec 09-21

South East Asia Cruise

Oral Pathology and Dermatology

Sea Courses Cruises

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Jan 10 2014

Lincoln Nebraska

Weeth Lecture 2014

University of Nebraska Medical Center

402-472-7993

unmc.edu

Jan 05-21 2014

Antarctica Cruise

Dental Challenges In Isolated Communities

Professional Education Society

877-737-7005

pestravel.com

Jan 23Feb 02 2014

East Africa Safari

Current Concepts In Prosthodontics Addiction, Methadone And The Dental Office How To Survive Your Next Medical Emergency Combining Art & Science

Kennedy Seminars

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Jan 10-22 2014

Vancouver British Columbia

Science & Treatment Planning

Pacific Implant Institute

604-868-9700

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Jan 17-26 2014

Multiple Cities Spain

Alpha Omega Dental Fraternity Toronto Chapter European Ski Seminar

301-738-6400 See Ad Page 23

aotoronto.org

Feb 01-08 2014

Maui Hawaii

34th Annual Hawaiian Dental Forum

Dental Seminars & Symposia, LLC

952-922-1707 See Ad Page 26

dentsem.com

Feb 07 2014

Montreal Quebec

Making “Real World” Dentistry Productive And Enjoyable (Special Guest: Dr. Gordon J. Christensen From The USA)

International Dental Institute

877-463-1281

idi.org

Feb 08-15 2014

Kauai Hawaii

34th Annual Hawaiian Dental Forum

Dental Seminars & Symposia, LLC

952-922-1707 See Ad Page 26

dentsem.com

Feb 15-20 2014

Big Sky Montana

Alpha Omega Dental Fraternity Toronto Chapter Western Ski Seminar

Alpha Omega Dental Society

301-738-6400 See Ad Page 23

aotoronto.org

Feb 22-24 2014

Chicago Illinois

Midwinter Meeting

Chicago Dental Society

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cds.org

Mar 15-22 2014

Caribbean Cruise

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Sea Courses Cruises

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Interdisciplinary Dental Education Academy

Bonded Porcelain Restorations

Copy sentFoundations to admaterial@advertisinginprint.com Montreal For Endodontically-Treated Teeth McGill University Quebec

2013 Fall Conference - Contemporary Concepts In Periradicular Surgery: Diagnosis and Treatment South East Asia

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Patchogue New York

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Calgary Alberta

Rocky Mountain Rhapsody

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2014 Annual Session

American Association of Endodontists

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Oct 24Nov 01 2014

Greece and Turkey Cruise

Contemporary Topics In Dentistry

University of California San Francisco

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December 29, 2013 through January 5, 2014

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Renaissance Dental Implant Institute (RDII) and Dentsply Implants

877-879-9660

rdiinstitute. com

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cardp.ca

Vancouver British Columbia

Sep 26-28

Vancouver British Columbia

21st Annual Scientific Meeting

Canadian Academy of Restorative Dentistry & Prosthodontics

Nov 15-16

Montreal Quebec

All-on-4 Continuum (Modules I & II of IV)

McGill University

514-398-4314

mcgill.ca/ dentistry

Nov 29

Montreal Quebec

Implant-Retained Overdentures: Hands-On Course

McGill University

514-398-4314

mcgill.ca/ dentistry

Oct 04-06

Vancouver British Columbia

The Complete Advanced Cadaver Grafting Program

I.D.E.A.S.

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Oct 13-24

Wine Tour of Israel

Trilogy Of Implants, Bone & Soft Tissue; Orthodontics In A Comprehensive Treatment Plan; And Bone Reconstruction For Dental Implants

Mindware Educational Seminars

888-574-8288

Nov 09

Montreal Quebec

Technologies That Improve Our Implant Practices

International Dental Institute

877-463-1281

idi.org

Nov 14-17

San Diego California

Advanced Hard And Soft Tissue Grafting Program With Cadavers Hands-On

California Implant Institute

858-496-0574

implanteducation.net

Nov 20-23

Rosarito Mexico

new CE to be placedPacific Implant Institute Surgical Operations & Wound Healing

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California Implant Institute

2013 LIVE Externship Program

Jul 11-13 2014

Vancouver British Columbia

Ongoing

Podcast and Online Based

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Oct 17

San Juan Puerto Rico

Oct 17

mindwareseminars.com

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DentalEdu

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Basic Life Support For Healthcare Provider

University of Puerto Rico

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San Juan Puerto Rico

Basic Life Support For Healthcare Provider

University of Puerto Rico

787-756-7145

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Nov 22

Toronto Ontario

Medical Emergencies In The Dental Office And CPR Certification

Sleep for Dentistry

416-498-8484

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Feb 18Mar 05 2014

Vietnam & Cambodia River Cruise

Dental Healthcare Delivery

Professional Education Society

Through 2013

Western Canada

FOCUS Dental Education Series: Part I

F.O.C.U.S.

604-922-3465

drracich.ca

Nov 15-16

Tempe Arizona

Ultimate Occlusion - Level 1

Gold Dust Clinical Mastery

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Feb 19-20 2014

Chicago Illinois

AES 59th Scientific Meeting - Occlusion: The Bigger Picture And Beyond

American Equilibration Society

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aes-tmj.org

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Office / Team Management

8 Sessions To Implant Therapy (Introduction: Mondays; Intermediate: Thursdays; Or Advanced: Fridays)

Sep 2013May 2014

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Understanding And Assessing Risk In The Treatment Of Periodontal Disease

DentalEdu

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Mar 15-22 2014

Western Caribbean Cruise

Comprehensive Dentistry And The Dental Team: The Pursuit of Excellence

Continuing Education, Inc./University at Sea

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May 02-04 2014

Saskatoon Saskatchewan

SDTA Annual Professional Development

Saskatchewan Dental Therapists Association

306-672-3699

sdta.ca

Nov 14-16

Las Vegas Nevada

2013 Fall Conference - Contemporary Concepts In Periradicular Surgery: Diagnosis And Treatment

American Association of Endodontists

800-872-3636

aae.org

Feb 10-14 2014

Hawaii Hawaii

21St International Symposium In Oral And Maxillofacial Surgery Contemporary Concepts In Oral And Maxillofacial Surgery

University of California San Francisco

415-476-1323 See Ad Page 25

ucsf.edu

Nov 21-23 2014

Vancouver British Columbia

Advanced Soft Tissue Surgery

Pacific Implant Institute

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Oct 04-05

Las Vegas Nevada

Orthodontic Case Finishing Conference

Rondeau Seminars

877-372-7625

rondeauseminars.com

Oct 25-26

Vancouver British Columbia

Level I Introduction To Orthodontics 1 Of 4 Session Series

Rondeau Seminars

rondeauseminars.com

Nov 09-10

Toronto Ontario

new CE to Dentistâ&#x20AC;&#x2122;s Role In Snoring And Sleep Apnea Rondeau Seminars be placed

877-372-7625

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Jan 19-30 2014

India Tour

Gummy Smiles & Lingual Orthodontics; And Esthetic Implant Placement

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Apr 29May 11 2014

Grand Europe Cruise

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Apr 29May 11 2014

Italy to Denmark Cruise

D-Day 70th Anniversary Cruise Conference

Continuing Education, Inc./University at Sea

800-422-0711 See Ad Page 20

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Nov 08-09

Montreal Quebec

Periodontal Symposium: Optimizing Teamwork And Enhancing Patient Care

McGill University

514-398-4314

mcgill.ca/ dentistry

Dec 05

Minneapolis Minnesota

Clinical Grand Rounds For The Dental Team: Lasers In Periodontal Therapy

University of Minnesota

800-685-1418

dentalce.umn. edu

Ongoing

Online Based

Florida Board Of Pharmacy Misfills Course

Nova Southeastern University

800-356-0026

nova.edu

Ongoing

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Advances In Xylitol

DentalEdu.Tv

239-593-2178

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Oct 08

Seattle Washington

CE1312: The Art Of Dental Therapeutics â&#x20AC;&#x201C; Modern Dental Pharmacology

University of Washington

206-543-5448

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Just For Canadian dentists September/October 2013

September/October 2013 Just For Canadian dentists

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Dental Assistants & Hygienists

Prosthodontics

Practice Management, Technology and Planning

Sep 25 & 26

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What Your Practice Is Worth Today And Why Sep 25: Calgary Sep 26: Edmonton

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ROI Corporation

heather@ roicorp.com

roicorp.com

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Sep 27-29

Collingwood Ontario

The Ultimate Opportunity To Optimize Your Practice

ROI Corporation

Oct 04-05

Montreal Quebec

Hit The Ground Running – Getting Your Patients to Get It!

International Dental Institute

877-463-1281

idi.org

Oct 18

Saskatoon Saskatchewan

Meet The Masters Series - Achieving Optimal Esthetic Results Through Digital Dentistry

Straumann Canada Limited

905-335-7407

straumann.com

Jan 23-26 2014

Cabo San Lucas Mexico

Complete Dental Practice Rejuvenation Bring Your Entire Staff For A Complete Office Rejuvenation Experience

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Feb 15-22 2014

Sandals Whitehouse Jamaica

The Ultimate Opportunity To Optimize Your Practice

ROI Corporation

Mar 28-29 2014

Montreal Quebec

Transition Planning In Dentistry

International Dental Institute

May 28Jun 04 2014

Alaskan Cruise

The Ultimate Opportunity To Optimize Your Practice

ROI Corporation

Jul 05-12 2014

Alaskan Cruise

Sep 25-27

Vancouver British Columbia

Dec 22-29

new CE to Dental Treatment Planningbe And Sequencing placed

roicorp.com

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Continuing Education, Inc./University at Sea

800-422-0711 See Ad Page 20

continuingeducation.net

Annual Meeting

Canadian Academy of Restorative Dentistry and Prosthodontics

902-435-1723

cardp.ca

Eastern Caribbean Cruise

Cruise And Learn: American Academy Of Dental Education Road Map To Planning, Grafting, And Restoring Complex Implant Cases

Continuing Education, Inc./University at Sea

800-422-0711 See Ad Page 20

continuingeducation.net

Jan 17 2014

St. Petersburg Florida

All-Ceramic Restorations In 2014: Clinical Steps

West Coast District Dental Association

813-654-2500

wcdental.org

Oct 01-24 2014

Multiple Cities India

Contemporary Fixed Prosthodontics

Kennedy Seminars

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Oct 03-04

Columbus Ohio

Front Office Academy

Paragon Management Associates Inc

614-433-0790

theparagonprogram.com

Nov 16

St. Paul Minnesota

Winter Dental Assistants’ Seminar

University of Minnesota

800-685-1418

dentalce.umn. edu

Nov 23

Stoney Creek Ontario

Laser Certification Course For Dental How To Integrate The Laser Into Dental Hygiene Practice

rdhu

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Manfred Purtzki is the principal of Purtzki & Associates Chartered Accountants. You can reach him at manfred@purtzki.com.

make it your own Why you should start rather than buy a practice

fter five years of associateship, Dr. Al Dente realized his dream of buying a practice. With a huge demand for practices in the city, he paid top dollar for the three-operatory practice that produces an annual gross revenue of $750,000 with a net cash flow before taxes, debt servicing and owner compensation of $250, 000. In addition to the $800,000 purchase price, Dr. Dente will inject $200,000 in new equipment and upgrades. The annual debt servicing cost on a $1 million loan is $90,000 amortized over 15 years. The $160,000 projected practice income is less than his associate pay of $230,000. To make ends meet, Dr. Dente is working two days a week in his old associate job, and to ensure a smooth transition of patients, the vendor will work a

couple of days a week. Dr. Dente’s ownership dream comes with significant challenges. With only 10 new patients a month, it’s difficult to increase the patient volume. Young families, the biggest source of new patients, have long left the neighbourhood for more affordable homes in the suburbs, leaving behind mostly single and retired condo dwellers. Eighty percent of existing patients are over the age of 55, and most of the complex and profitable dental treatments have already been done. A second growth-limiting factor is the restricted capacity of a three-operatory practice. Accommodating a patient increase means expanding hours and incurring the cost of associate dentists and additional staff. The easier route to increase the bottom line is

to reduce expenses; a 10% reduction in overhead from the current 62% of gross means a 30% increase in net income from $250,000 to $330,000. This, however, is easier said than done and is Dr. Dente’s biggest challenge. His idea to bring in a practice management consultant to make the office more efficient is met with open resistance. Likewise, reducing salary costs is difficult. How do you tell the $50-per-hour hygienist, who’s friends with every patient, that you want to drop her pay to the going rate of $35 per hour? Knowing that existing staff is critical in the retention of patients, Dr. Dente must wait to make any staff changes. He now often longs for worry-free associate days, without the headache of managing an office and the pressure of meeting >>

For feedback, requests or to have your course featured please email ce@inprintpublications.com

don’t miss the 34th annual

DentalmauiForum in hawaii! february 1-8 &/OR kauai february 8-15

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Just For Canadian dentists September/October 2013

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800.826.6644

September/October 2013 Just For Canadian dentists

In contrast to Dr. Dente, Dr. Susie Zahnarzt is celebrating the first anniversary of starting a practice. A year ago she took the plunge of setting up a practice in a rapidly growing area of the city. With a gross monthly practice income of $60,000 and 90 new patients each month, her three treatment rooms have produced $600,000 in the first year. Dr. Zahnarzt invested in professional help to set up efficient business systems, resulting in an overhead of less than 50%. The premises are designed for six operatories with enough capacity to hire an associate for the evenings and weekends. The bank provided her with a $500,000 loan for the leaseholds and equipment, plus $200,000 of working capital to draw on before she was able to break even after six months. By being available to patients most evenings and weekends, Dr. Zahnarzt has found it easy to grow her practice. It’s a risky business venture to spend $700,000 on a practice start-up without any patients. This uncertainty is why young dentists often choose to buy practices, even overpriced ones. Yet, to invest $1,000,000

for an existing practice with a cash flow of $250,000 that barely pays the bills is just as risky. By inheriting the patients and staff of an existing practice, the risk is a lack of control to manage the practice and maximize its profitability. From an investment point of view, it’s worthwhile to consider the start-fromscratch versus existing-practice option. Practice values have peaked and the best Dr. Dente can hope for when he sells his practice is to get his investment back. Dr Zahnarzt, on the other hand, is creating wealth with every new patient. With a goodwill value of about 70% of her revenues of $600,000, she has increased her investment by $420,000 in the first year. The overhead expense for dentists who start a new practice is as much as 15 – 20% lower than dentists who buy an existing practice. A scratch-start dentist may also have more fun, designing the office space, selecting like-minded staff, and retaining some control over the practice’s mix of patients. Both the enjoyment and profitability of being a scratch-start dentist is hard to beat.

Just For Canadian dentists September/October 2013

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Leasing works: to lease or pay cash tune up your practice payroll service simplified transitioning: you need a plan accounting strategies to retire sooner

September/October 2013 Just For Canadian dentists

Tune Up Your Practice Management Systems

Leasing Works for Dental Practices To lease or to pay cash, that is the question.

SANDIE BAILLARGEON

CHERYL ANDERSON

any times a dental practice will have available cash and access to lines of credit. The key question to ask is “what is the most effective use of cash?” The best answer is: “Use it for areas of the business, such as expansion, inventory, and staffing for peak periods.

far more effective than paying cash for equipment before it works for you. Up-to-Date Technology — To be on the cutting edge, remain competitive, and maximize revenue dental practices need access to new technology. Certain lease

“The finance expertise of leasing consultants makes them a valued advisor to your practice.” Using leasing as a finance tool for equipment acquisition allows you to hold onto cash so that it is available when needed. This is just one of the many reasons why equipment leasing works for the dental industry. There are many benefits to businesses realized through using equipment leasing as a finance option. Some of them are more applicable to a dental practice than others. Here are a few: Flexible Payment Structures and Terms — Working with your lease consultant will allow you to structure lease payments and terms that suit your practice. 100 Percent Financing — Unlike traditional financing there is usually no down payment with a lease. This is another way to ensure access to cash remains unaffected. Get the Equipment Needed NOW! — Leasing enables businesses to acquire more equipment with more functionality than could have been acquired through paying cash. When you pay cash you may be limited to the equipment and features you buy because of available capital restrictions. Making monthly payments makes getting the equipment you need now more manageable. Match Revenue with Expenses — Paying for the equipment while it generates revenues (or protects profits) is

finance programs allow for technology upgrades and/or replacements within the term of the lease contract. Avoid Owning Obsolete Equipment — Since the lessor owns the equipment, the risk of obsolescence remains with the lessor. That means you never have to hang onto old technology because “you own it”. Eliminate Other Risks Associated with Owning Equipment — Generally speaking equipment is used to either: a) Increase revenue and efficiency, or b) reduce or eliminate expenses. Equipment financing can help mitigate the uncertainty of investing in a capital asset until it achieves the desired impact on the business. Budget Planning — Financing equipment helps maintain cash flow and creates greater certainty in budgeting by setting regular payments to match cash flow and even seasonal cash flows. Knowing the equipment payment allows you to budget into the future. Potential Tax Savings — With an appropriate lease structure, you may be able to write off 100% of your lease payments. Hedge Against Inflation — Instead of paying cash up front in today’s dollars using lease financing means the stream of payments delays the outlay of funds.

Equipment Finance Expertise — The finance expertise of leasing consultants makes them a valued advisor to your practice. Many will provide services that range from recommending lease structures and payment schedules customized for your practice to helping you manage equipment replacement and implementing equipment lifecycle solutions. Many financing companies provide asset management services that track the status of equipment, know when to upgrade or update it, equipment management by a third party, such as an equipment financing company, can enhance the ability of a business to focus on its core operations—like dentistry. At National Leasing we work hard to make sure our customers are informed and that our process is smooth. We understand the dental industry and we can accommodate both standard and complex situations ranging anywhere from acquiring one new piece of equipment to setting up a new practice. “Equipment Financing — Lease What Depreciates; Own What Appreciates.” Cheryl Anderson is the Territory Manager for National Leasing’s Healthcare Financing sector. She has 12 years of experience dealing with financing dental equipment and leaseholds helping dentists all across Canada. You can reach her at 604-948-3000 or by email cheryl.anderson@nationalleasing.com. Backed by professional service and an outstanding reputation, National Leasing is fast to respond, easy to work with, and ever-changing to meet our client’s needs. For more information, visit www.nationalleasing.com or call 1-877-646-0023. As a wholly owned affiliate of Canadian Western Bank (TSX:CWB), National Leasing is a proud member of the CWB Group of Companies.

rosion of practice management systems may occur silently and go unnoticed. Dental management systems must be responsive to the changing market place and proactively direct the actions of the people within your office. Recognize the hidden signals, identify the causes, and correct the breakdown of your systems quickly to protect your practice from long term effects of economic downturns. Uncover inefficiencies that may exist, discover opportunities for improvement and take action now!

means that someone needs to focus on this process and be accountable for the results. If there are accounts that have been outstanding for over 90 days, make those accounts a priority. The key to collections is everyone on the team needs to believe in the services and the fees and collect the fees at the time of service. Elevate Your Hygiene Department Most cancellations and no shows occur in the hygiene schedule because your patients don’t see the value in dental hygiene appointments. When you tell

“...increase the revenue and collections of your practice, all of the benchmarks for success will align.” The Appointment Schedule The appointment schedule is the beating heart of your practice. When the schedule falls apart, everything else follows. Having warm bodies in the chairs receiving treatment is the only source of revenue generating activity in your practice - everything else generates expense. If you have just two cancellations per day in your hygiene columns, your practice could be losing between $72,000 – $96,000.00 per year. Maintaining the appointment schedule is challenging, but it is the job of the team to focus and work on the schedule to get it filled. The alternative is much worse. Practice Collections—Turn Your Accounts Receivable into Accounts Received It doesn’t matter how much you are charging if you don’t collect the fees for your services at the time of service. Accounts that are over 90 days outstanding are considered uncollectable. After all, the patients who still owe you money 3 months after they have received your services, have no intention of paying you. That doesn’t mean that you should write off all of your 90 day accounts, it simply

patients that they need a “cleaning” appointment, there is no sense of urgency and patients think that it can wait—“it’s just a cleaning!” Dental hygienists are not teeth cleaners!! They are highly trained, registered, regulated dental therapists, who prevent disease, promote healing, improve the overall health of the patient, etc. You must believe in your own value before your patients will. Hygiene coordinators must change their semantics to reflect the value of the hygiene appointment. Never say to a patient, “I’m just calling to remind you that you are overdue for a cleaning”— saying the word “just” it minimizes the value of anything else that you have to say so the patient has stopped listening. Overhead Expense Control A well run dental practice should operate at between 50 – 60% overhead expenses (based on gross production before taxes). Monthly dental sundry costs (consumables) should not exceed 5% of monthly production and staff costs should range between 20 – 25%. The best way to decrease expenses is to increase revenue. The best way

to increase revenue is to have patients booked in the schedule, who keep their appointments, value your services and who are on active recall. When you increase the revenue and collections of your practice, all of the benchmarks for success will align. Human Resources Management A good human resource performance management system with clear goals and measurable objectives will increase accountability and help your employees feel connected and committed to your success. Striking a balance between being involved with your team members enough so they feel your direction and support isn’t easy. Employees want to be treated as people first and workers second. Happy employees affect the bottom line. To make sure that your management systems are running at maximum efficiency and effectiveness, check them often and look for the hidden signs of erosion. Make any necessary adjustments quickly and your practice will run like a well-oiled and well-maintained machine that will reward you with many years of sustainable growth and profitability. If you are interested in receiving a copy of Powerful Communication skills, send an email to sandie@dentalofficeconsulting.com with the subject line Just for Canadian Dentists. Sandie Baillargeon is a leading authority on how to increase the effectiveness of medical and dental business systems. Ms. Baillargeon is author of two text books, Dental Office Administration and The Canadian Dental Office Administrator, published by Nelson Canada. Sandie is the owner and operator of Dental Office Consulting Services, which specializes in dental business planning, staff development, consulting and continuing education seminars. Visit her website at www.dentalofficeconsulting.com or contact her directly at (905) 336-7624.

Paying Your Staff

Transition Planning— “If you fail to plan, you plan to fail”

SAM VASSA

AL HEAPS & HENRY DOYLE

ot long ago, payroll was considered a dark art requiring magical calculators and inside knowledge to get it done. In fact, industries popped up supporting the notion that paying your staff was “difficult” and they spread fear, uncertainty and doubt regarding penalties from tax authorities like the Canada Revenue Agency.

research but the time spent will ensure that your staff are happy with easy to use tools, accurate pay and convenient online access to their pay history. Here are some tips on how to find the right payroll service for you: • Employees should have easy online access to their full pay history, all pay slips and important year-end

“Payroll can be easy, convenient and accessible from any device.” Nothing can be farther from today’s reality—payroll can by easy, convenient and accessible from any device. Just like online banking, payroll in Canada has evolved to use the latest cloud technologies making it simple to get your staff paid. Online electronic payments have eliminated the need for paper cheques while employees enjoy convenient 24/7 access to their pay history without worrying about printed stubs and reports. The hallmark of any modern dental practice is automation and simplification. Just as your patient records become electronic, so should your business operations. The convenience and safety of electronic records helps streamline your operations giving you more time to focus on running your business. If you haven’t reconsidered how your staff get paid—you’ll be surprised at the changes in the last year. Modern cloudbased accounting and payroll has revolutionized how Canadian businesses operate. Gone are the days of the “dark arts”—financial information about your business and staff is available immediately on the mobile device you are carrying now. Security and privacy has also evolved to keep pace to ensure that these systems are, in fact, safer than the old desktop you might have been using. Fees for paying your staff have also come down to realistic levels—in fact, some cloud-based payroll services offer their tools for free. Knowing which ones are right for you requires just a bit of

tax documents like T4 and RL-1 (Québec) forms. • Eliminate cheques, which not only cost you more to issue, but can become a tracking and reconciliation nightmare for your bookkeeping. Safer and more secure electronic payments are preferred by your employees—choose direct deposit and save. • Keep detailed records. Most provinces require you to retain employee pay records to facilitate tax and other social service benefits. Use an online service that maintains these electronic records for you in a secure location safe from theft, fire and other threats. • Consider employee benefits and incentives as a way to retain and attract staff. While direct compensation is a key factor for employees, most put a high value on benefits and rewards as part of their overall pay. Look for a payroll service that accurately calculates and tracks the tax burden for these programs. • Ensure your payroll service can integrate with your bookkeeping and accounting system. Cloud based accounting services like Kashoo, Xero and FreshBooks are convenient and rival the capabilities of old desktop software—make them, and integrated cloud payroll part of your modern practice.

By adopting these tips you’ll ensure that paying your dental staff is compliant with local regulations, and importantly, convenient to do. Sam Vassa heads PaymentEvolution— Canada’s largest and most loved cloud payroll and payments service. Sam founded the company with a team of technology and subject matter specialists and devised an award-winning solution that empowers organizations and their accountants to manage their own payroll process. Find out more PaymentEvolution.com/Dentists Previously, Sam led business development for the capital markets industry at Microsoft Corporation. His team worked with leading Microsoft partners to build compelling solutions for the financial services industry. Sam was responsible for alliance relationships with Microsoft’s largest global partners, as well as sales and marketing execution with the community. He has worked with Microsoft’s US and Canadian subsidiaries and is known for his passion for forming strong partnerships. Sam was a channel manager at Digital Equipment Canada and served with the Canadian Department of Foreign Affairs and International Trade at their foreign missions worldwide. He is a board member of Telecompute—a leading software development firm pioneering the use of portable database technology for vertical markets. Sam is active in the emerging business market as an advisor and mentor to firms seeking management and technology expertise. Sam is a graduate of McMaster University where he studied biochemistry. Contact Sam at sam@paymentevolution. com or directly at (647) 776-7600.

dental practice is one of your biggest retirement investment assets. A practice’s evaluation or appraisal provides the practice worth through an objective observer. The valuation provides an in-depth analysis and thorough documentation of your practice establishing the fair market value.

fair market value: dental equipment and furniture, leasehold improvements, goodwill and supplies. A comprehensive valuation package is best done by someone who understands and is skilled in the area of dental practice appraisals. It will include a practice description, a review of the facility and charts, de-

“A valuation report provides direction to maintain and increase the value of your practice.” Not thinking of retiring or selling your practice in the near future? A valuation is still a vital document to your economic wellbeing. A valuation report provides direction to maintain and increase the value of your practice. It’s essential for financing (loans or leases), for incorporation and insurance issues (office interruption as well as personal disability and life insurance), financial planning, ownership restructuring, transition planning, associate buy-ins, tax allocations and classifications of assets and preparation of legal documents (matrimonial and prenuptial agreements, estate planning, sales). Not having a current valuation available can result in financial loss and delay at a critical time. For example, in the event of injury or death, the value of a practice can deteriorate rapidly if the principal is unable to keep the practice running at 100%. The estate, in the event of death, needs direction with respect to selling a practice and it may be a difficult task to access the information needed. By maintaining a current practice valuation you’ll be ready for the unexpected, and you’ll understand the financial consequences of any triggering event. Sometimes even slight adjustments in day-to-day operations or simple cosmetic upgrades can alter the value and subsequently your future income. A practice valuation looks at four principal components to determine

mographics and community profile. It outlines the types of service and treatments, the premise lease or ownership, an analysis of patient flow, appointment and recall systems. Employee agreements, associate agreements, conditions of lease, an analysis of financials, fees, payments and collections are included in the valuation. A practice appraisal/valuation is an extremely detailed process that should be undertaken objectively to identify, document and value the goodwill and assets of an office. Cost varies depending on the scope of the assignment, the size and complexity of the practice to be appraised. Your appraiser should review the document with you to identify any errors or oversights and recommend any areas where improvements could improve your financial position. Should you take any action to do so, adjustments can be made in the valuation (recommended annually). Select an appraiser who is experienced. Engage an appraiser who is doing the work him or herself, not directing you to do it, or hiring a third party. Will they visit your practice evenings and after hours to help maintain your confidentiality and avoid interference with your practice work schedule? Are they well respected by the financial institutions you are dealing with? Look for referrals from your financial team—banker, accountant and lawyer.

Ask dental colleagues. Local dental conferences are great locations to scout out and talk with qualified professionals. Someone actively involved in dentistry will be exhibiting, and/or speaking at regional meetings, participating in dental fundraising events and supporting the community. They will make themselves available to talk with you privately, at your convenience. Confidentiality is key in these situations and a professional will go out of their way to see that it is maintained. With a completed valuation you can rest more comfortably knowing that if the need arises, the necessary paperwork is in order and any necessary action can be undertaken on short notice. A copy of the confidential document can be stored with your important papers. An annual review is recommended to record any changes within the practice and can generally be completed for minimal cost utilizing your new financial statements. It should be acting as a road map for your success— if you don’t know where you are, or where you’re going, you won’t know when you get there. Have a plan! Al Heaps & Henry Doyle are licensed brokers with Al Heaps & Associates, dealing exclusively with dental practices. They are active members of the Real Estate Council of BC and the Pacific Dental Trade Association. Al Heaps & Associates has over 25 years of experience in the dental field. They have offices in BC, Alberta and Ontario. They can be reached at Toll Free: 1-866-638-6194 or henry@heapsanddoyle.com.

Planning for the Future Accounting strategies to help dentists reduce debt and retire sooner ANDREA CHAN

avvy clients and a surplus of dental professionals have helped create an ultra-competitive marketplace throughout Canada—making it challenging for mature practices to stay profitable and service outstanding debt at the same time. As dentists reach retirement age, many are still carrying hefty loans and don’t have sufficient savings. From new equipment purchases to training for cosmetic procedures, dentists are incurring more debt as they explore alternate revenue streams and technologies in an effort to regain their competitive edge. Before taking on additional credit in an effort to compete, it’s important to consider the long-term impact more debt will have on your practice and future. In Canada, the average education debt upon graduation from dental school is $170,0001. The average loan to buy a dental practice is $450,000.2 The average home mortgage is $301,000.3 These three common loans tally almost $1 million – without factoring in other types of personal and business loans. Debt overload puts the financial security of your business, personal assets and loved ones at risk. To avoid getting into more debt, take control of your finances by evaluating decisions against the following criteria: Your Current Financial Situation It’s critical to know what your spending habits are. Track both your personal and business expenses for a few months. This will give you insight to determine whether you can increase your line of credit or not without overextending yourself. Your Retirement Goals Setting goals will allow you to maintain focus on what you want to achieve in the future and help you estimate how much fulfilling those goals will cost. Think about your personal, professional and financial goals for yourself and for your family, then establish a timeframe

to complete each goal in terms of saving, investing and paying down debt. Consult your accountant to prioritize your goals and effectively estimate your retirement needs. Your Risk Tolerance Determine what risks you’re comfortable with. Be sure to consider your age, income, cash flow, timelines and personality before making the decision to acquire more credit. Your Credit Rating Essentially, the better your credit score, the less you will pay for a loan. The importance of maintaining a good credit rating, in part by making bill and loan payments on time, cannot be stressed enough. Making a payment even one day later can weaken your credit profile. Your Debt Elimination Plan Ask your accountant to help you develop a loan repayment schedule to pay down debts in the most timely, costeffective way. Balances, interest rates and tax consequences are all important considerations. Your Tax Plan Optimizing your tax plan is critical in helping dentists manage debt effectively. For example, if you set up and structure a professional corporation to allow family members to be shareholders, you can pay down personal debts by paying out income to those who are taxed at a lower rate than you. If you are in a position to take on additional credit, then it’s important to consider the following before you sign on the dotted line: Determine Potential Impact of Debt Choices When selecting a financing option, it’s important to consider your entire financial picture before taking on new credit in terms of payments, cash flow, time-

lines and your financial security. Investigate Loan Options Generally, dentists can secure personal or practice loans or lines of credit quite easily, but the associated costs can vary widely. Some financial institutions offer special rates and packages to health care professionals. Ask your accountant for referrals to ensure you receive the best rate and the right form of financing. Secure Appropriate Insurance Ensuring you have sufficient insurance coverage is important in order to protect yourself, your loved ones and your dental practice from financial challenges. Insurance can serve a variety of purposes, from collateral for a practice loan to protecting your family’s well-being if you were unable to work. If you still find yourself overextended, don’t fall behind on payments. This could negatively impact your credit rating for years or, in the case of late government remittances or payroll, could trigger major penalties. Instead, meet with your accountant to discuss possible solutions to ensure your retirement turns out the way you imagined it. TheNewDentist.net, summer 2010 TheNewDentist.net, summer 2010 3 Mortgage Pulse, RateSupermarket.ca 1 2

Andrea Chan, CA, (andrea.chan@mnp.ca/ 1.877.251.2922) is a partner of MNP LLP (www.MNP.ca) who works with dentists and other professionals to enhance the profitability of their practices and to achieve personal financial wellbeing for themselves and their families.

travel the world

here’s something about Rio. This iconic city has all the things you might expect: out-ofthis-world scenery, quintessential beaches, gorgeous locals, tasty caipirinhas (Brazil’s classic cachaça cocktail), football frenzy, flip-flops (that is, Havaianas, made right here) on every foot…and plenty of buzz. There’s a chaotic thrum to Rio. The vibe is both supremely laid-back and always ready to party. It’s the carioca spirit. Rio locals are dubbed carioca, and they fit the stereotype of beach-loving, surf-riding, sun-bathing, party-going… This is the home of bossa nova, the inspiration for “The Girl from Ipanema,” the vibe that begot the Copacabana. Think Carmen Miranda. It’s about being simpático or carismático. The cariocas of Rio are proud to be friendly, fun and free-spirited. To be a “very carioca guy,” explains my rather charming guide (carioca himself), is to be “not so serious, cool,” like one of Brazil’s most famous actors, Rodrigo Santoro. “He would go in Havaianas to the shopping mall.” That simpático nature bodes well for Rio’s upcoming spotlight on the world stage: first, the FIFA World Cup in the summer of 2014, then the Olympics in 2016. Rio needs no preparation in hosting a party—after all, it puts on Carnaval every year—yet, with the entire globe focused on the city soon, Rio is pulling out all the stops. Some major cleaning up is going on, from educating its vast populace (over six million) on recycling and sustainability to the pacification of its favelas, the Portuguese term for the shanty towns that creep up Rio’s hillsides. Dona Marta favela is home to over 6,000 people in Rio’s Botafogo neighbourhood. Residents and guides Veronica and Salete take me on a walking tour that’s part of a government initiative to redefine what a favela is—from a drug- and gang-riddled vacuum of lawlessness to a thriving community in its own right. This Rio Top Tour is an insider look at Rio’s model favela. It’s the first favela to open to the public and cooperate with police. In 2008, just a few short years ago, a special-ops mission came in to clean up a neighbourhood held hostage by gangs. Now there’s a water treatment facility and U.P.P. (Unidade de

story

travel the world

clockwise from top left Kids in Dona Marta favela; Ipanema surf at sunset; the view from Sugar Loaf; Vendor in the heart of Dona Marta favela; carioca guide, João; Dona Marta residents and Rio Top Tour guides, Veronica and Salete.

The summer season is just starting in an always happening city now gearing up for the

Rio de Janeiro, Brazil,

World Cup + Olympics

Rio on therise

Local boys hit Ipanema Beach at sunset. above, clockwise from

Christ the Redeemer overlooks all of Rio; Speedo-clad carioca strolling the tiled sidewalk of Ipanema; downtown skyscrapers; Coconut-water break, Rio style.

top left

+ photography Barb Sligl

Just For Canadian dentists September/October 2013

September/October 2013 Just For Canadian dentists

travel the world Polícia Pacificadora) or Police Pacification Unit on site. It’s the first favela to have electricity (legally, that is), water on tap and internet—a dramatic turnaround from once being considered one of the most dangerous favelas in Rio. But there’s no dwelling on the past here. It’s about the future, not the past. Dogs are yapping, kids screeching and chasing each other, teens playing soccer (on a pitch with astro turf!). This favela is full of life. There’s even a funicular (it’s one of Rio’s steepest favelas), but we walk the zig-zag of narrow corridors amidst the jumble of cracker-jackstacked homes. It’s like making one’s way through a maze. We pass a group of young men playing truco (a lively card game), an old man sweeping his threshold, a woman sitting on her stoop. A man sells candy from his tiny stall perched at the top of crooked stairs. Another man hawks fresh-baked sonho or “dream,” a donut oozing with a caramel cream filling. We come upon one courtyard where people are setting up for some forró, a Brazilian music and dance style with a partner “for everyone,” says one local. Another stand sells brigadeiros, a beloved sweet treat made from condensed

The masses gather in the mist high above the city at Christ the Redeemer’s feet, mimicking his outstretched arms. A rite of passage in Rio…

00601

MAY 13

milk (Brazilians have a sweet tooth) that’s inspired a common saying, “We have a brigadeiro sky today,” meaning clear, blue skies. That picture-perfect sky might best be seen from across the city atop another of Rio’s seemingly endless peaks, where it’s been said “God comes down every morning and has his breakfast on Sugar Loaf.” Looking back at Sugar Loaf with a beatific expression—and Dona Marta as well—is Rio’s main hallmark, Christ the Redeemer, himself visible from just about anywhere in the city. The outstretched arms (a 28-metre span) of the stylized, stark-white Christ figure (38 metres tall) atop Corcovado mountain seem to welcome visitors and embrace locals at the same time, whether those lounging on hip-and-high-fashion Copacabana or trekking up the steep steps of Dona Marta’s upper reaches. A funicular takes us to the seemingly unreachable peak, followed by stairs or an escalator up the side of the mountain (really!) to the base of the statue. Gathered around the stylized folds of Christ the Redeemer’s robe are the masses. This is what everyone who comes to Rio wants to check off the list. And it’s worth it, if only

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DO PEOPLE IN THE NEIGHBOURHOOD KNOW ABOUT YOU? NO MATTER HOW GOOD YOU ARE, THERE ARE MANY PEOPLE IN YOUR AREA THAT DON’T KNOW ABOUT YOU! This is where direct mail comes in. DIRECT MAIL is one of the most powerful marketing methods. We will design, print and mail your marketing material. We specialize in direct mail campaigns that provide an ongoing consistent message to your target audience, delivered by Canada Post. Henry Doyle 604-724-1964

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travel the world for the view of Rio spread out far below. The mishmash of favelas and pockets of highrises are tucked between those characteristic peaks, up hillsides, skirting lagoons and bays. Ribbons of beach, far-off surf, and the vast Atlantic play peek-a-boo with shifting clouds and mist. It feels, rather appropriately, as if I’m standing atop the clouds, getting a glimpse of earth from a heavenly perch. Guide João says, “We call it the curve of oh,” as in “Oh, ohhh…” The exclamation is repeated again and again around me. It’s one of those places that, despite all its hype and oft-seen and over-referenced imagery, doesn’t disappoint. João can’t count how many times he’s been up here. “Everyday is different,” he says. The view fluctuates between flitting clouds, mercurial sea, incessantly spreading favelas and the cranes and construction that are the harbingers of the World Cup and Olympics. To one side is Estádio do Maracanã, the football stadium built in 1950 that was once the world’s biggest, hosting some 200,000 spectators in its stands during the 1950 World Cup between Brazil and Mexico. It’s since been modernized and revamped for safety as an all-seater with a capacity

if you go

rock it in rio of 80,000 and will be the main Rio from above, we want to Now’s the time to discover explore her bombshell curves venue for the upcoming World Rio de Janeiro’s carioca Cup. It’s also the base of the up close…by bike. Rio, like most spirit—summer’s starting cosmopolitan cities these days, Flamengo and Fluminense and the pre-World-Cuphas rental-bike kiosks scattered teams, two of Rio’s four home and-Olympics party prep teams. As I’m told again and throughout its tourist-friendly is underway. rioguiaoficial. “south zone,” Zona Sul. The again, you haven’t experienced com.br/en/home futebol until you’ve attended a “BikeRio” orange bicycles are available at 60 stations game here with carioca fans… (with 600 bikes) in the neighborhoods After an acerola juice from one of the juice stalls found on every corner (offering of Copacabana, Ipanema, Leblon, Lagoa, Botanical Garden, Gavia, Botafogo, Urca, fresh tropical juices like açaí and graviola that seem exotic but are everyday fare Flamengo and Centro. And there are an here), João demonstrates some capoiera astounding 250km of official cycle paths. We weave along a small portion of and Brazilian jiu-jitsu while we wait for the that, around the lagoa or lagoon (stopping funicular down. He nimbly flips backward at the Flamengo football team’s store for off a bench, lands in a crouch before souvenirs) and by Ipanema Beach, past surf twirling in a flurry of arms and legs. The national sport (and way of life), which João shops and kiosks with heaps of coconuts. describes as “human chess,” is performed on Post-ride, we sip from one of those freshly cracked-open coconuts, Rio-style, as locals street corners, squares and in gymnasiums throughout Brazil. Besides soccer, the meld gather in the fading light for impromptu samba dancing. A Speedo-clad carioca of dance and martial arts is one of Brazil’s walks by in Havaianas on the Portuguesebest-known exports. That, and the rhythms tile-patterned sidewalk. This is Rio. Another of bossa nova. And, as if on cue, our descent local, standing at a crowded corner café, on the funicular includes a bossa nova drink in hand, says, “Congratulations!” What serenade by local musicians, hawking their for, we ask. His matter-of-fact answer: “You trade of tunes. are here!” Indeed. After seeing the curvaceous shape of

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This school year, serve up this “out of the box” lunch

or those of us with school-age children, September seems like the start of a new year. It’s the return to bag lunches and sandwiches. My eldest used to like leftovers for lunch, but last year she succumbed to peer pressure and asked for sandwiches. However, she wasn’t too keen when given plain deli-meat-and-lettuce sandwiches. If you think about it, a sandwich is nothing more than filling between slices of bread. Why does it have to be deli meat? If you’re too rushed to grill or roast something yourself, there are supermarket takeaways like rotisserie birds. And if you go to a Chinese roast-meat shop or grocery with a hot-food counter, you’ll find BBQ pork, soya chicken or roast duck. My eldest’s favourite is the Peking-duck sandwich. Roast duck from Chinese shops has the same flavour as Peking duck in a restaurant, only without the crispy skin. Pick up a whole roast duck and ask for it to be split in half lengthwise or quarters (otherwise it’ll be chopped into bite-sized pieces not suited for sandwiches). At home, use the breasts for sandwiches and reserve the thighs and legs for another meal (they’re great with vegetables and noodles). Give the sandwich some crunch with sliced radishes or daikon “noodles” (using a Japanese

Outfit your home bar with tools of the bartender trade

Benriner or mandoline slicer). Add hoisinflavoured mayonnaise, tomato, avocado, greens and pecan-and-dried-fruit bread to make a delicious “out of the box” fusion sandwich. Make your own hoisin mayonnaise (recipe upon request; email info@ inprintpublications.com), or simply add hoisin sauce to mayo. The traditional wine pairing with duck is an old-world Pinot Noir, but a Côte du Rhône with mostly Grenache rather than Syrah also works well. I paired this Peking-duck sandwich with the Chateâu de Bord 2010 Laudun Villages La Croix de Frégère, which has a deep, dark fruit-forward nose with tastes of cherry and raspberry, soft tannins and a long peppery finish. The wine wasn’t overwhelmed by the sweetness of the hoisin sauce, and brought out the anise and chili flavours in the sandwich.

Part 1:

Peking Duck Sandwich (serves 6)

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Halve avocado. Pit, peel and cut thin slices lengthwise. Drizzle with lemon juice. Set aside. Remove skin from the duck breasts (delicious on its own if you scrape off the adhering layer of fat with the back of a knife) and any fat on the meat. Remove meat from the breast bone by slicing down close to the bone. Lay a breast, cut side down on a cutting board. Using a sharp knife, make thin cuts parallel to the board (approximately ¼-inch thick). Toast bread and thinly spread with hoisin mayonnaise. Sprinkle on sliced green onions. Reserve some mayonnaise to spread on the duck, if

This Peking-duck sandwich calls for a Château de Bord 2010 Laudun Villages La Croix de Frégère that can stand up to the sweetness of hoisin.

desired. Divide the duck, avocado, tomato and radish or daikon amongst 6 toast slices. Add a handful of baby kale. Cover with the remaining bread. Secure each sandwich with 2 toothpicks, if desired and halve to serve. Enjoy with some sliced raw peppers and carrots.

food photo: dr. holly fong

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2 roasted duck breasts 1 large ripe tomato, cored and sliced crosswise into 6 rounds 1 large firm but ripe avocado 1 tablespoon lemon juice 4 radishes washed, stem ends removed and thinly sliced (or optional 1 small daikon radish, peeled and turned into thin strands) 2 stems green onions, rinsed, ends trimmed and thinly sliced on a diagonal box of baby kale or arugula, rinsed and dried 12 slices of pecan-anddried-fruit bread (figand-anise or cranberry pistachio also work well) hoisin mayonnaise

here’s something of an art to making a cocktail well at home, whether a Hemingway-inspired Death in the Afternoon or a Sazerac that’s reminiscent of a night spent in New Orleans. Of course, the all-important first step is to have quality ingredients at the ready (liquor, juices, sodas and garnishes), but making drinks quickly, consistently and with minimal fumbling through cupboards and drawers, requires a few tools of the bartender trade. the tools Crack open a copy of The PDT Cocktail Book, the (Part 2: the booze; celebrated bartender guide stocking penned by resident mixoloyour bar) gist Jim Meehan, and 30 bar tools—from absinthe spoons to swizzle sticks—are listed within its pages in medical precision. There are tools for measuring, muddling and misting and tools for stirring, shaking and straining, each accompanied by an artful illustration. It’s one part Gray’s Anatomy and one part Cabinet of Natural Curiosities. Thorough? Yes. Overwhelming? A little. I turned to Halifax-based bartender, Jenner Cormier, who was recently named Diageo World-Class Canada Bartender of the Year, to pare the pro-tools list down to a handful of home bar essentials. Cormier’s top two tools are the Boston shaker and mixing glass. The Boston shaker is essentially two parts—a shaking tin and a mixing glass. (A pint glass will work for the latter). “If you have this tool,” says Cormier, “you are able to not only shake cocktails using both components, but you are also able to stir cocktails using just the mixing glass.” Sure, a Boston shaker looks and operates like the utilitarian “everyman” shaker, compared to handsome sleek three-part cobbler shakers, which come with a cap (often used as a measure) and built-in strainer. There’s a downside to all that style, though. The parts can be tough to wrest apart and the small strainer makes for a slow pour. When to shake? As general rule, shake cocktails that include juice, eggs or cream. Ice is a key player here, not just for chilling ingredients but for diluting the mix, so skip the monster cubes for this step. Fill the metal por-

tion of the shaker halfway with ice and shake vigorously for at least eight to 10 seconds to get ingredients amply chilled and diluted. Stirring is preferred when a cocktail is composed only of spirits, such as a classic Manhattan. Again, ice is essential (your stirring glass should already be chilled). Add the ingredients to the glass and let your mind wander for 10 seconds or so while stirring with a long-handled bar spoon. Have two to three spoons on hand, suggests Cormier. “There are dozens of beautifully designed and extremely handy bar spoons on the market right now. These can be used for stirring cocktails and also as a measurement tool.” Some spoons come with trident tips, ideal for fishing cocktail onions and cherries from jars; others feature flat bottoms that can double as muddlers for mashing mint. What’s shaken or stirred must be strained into a glass before being garnished (if appropriate). Cormier recommends the tried-andtrue hawthorne strainer, which is “crucial for straining shaken cocktails; [it does] a really good job straining out debris and/or ice shards, keeping your drink smooth and clean.” A julep strainer, which looks like a big metal spoon shot with holes, is the go-to for stirred drinks. When it comes to measuring, forget about free pouring, unless you can eye an ounce with laser-like precision. And put down that shot glass: use a jigger. A greattasting beverage is about balance after all. A jigger is often made of stainless steel and looks a little two funnels stuck together, with a different measure on each side.. Again, Cormier suggests having a few different volumes (measured in ounces) on hand. There’s no reason why you can’t raid your kitchen for paring and chef’s knives. The former will help you cut garnishes (think classic lime wedge or orange twist), while the latter will let you cut citrus safely and efficiently for juicing, says Cormier. The same goes for juicers, whether a low-tech hand press or an electric one. Don’t have either? Consider how much citrus you’re going through and purchase accordingly. You’ve got the home bar essentials handy—what next? Cormier extols the virtues of PDT as a great cocktail-oriented book

jenner cormier’s tools + tips Splurge or steal? > Buy quality tools, but it’s not necessary to spend a small fortune. Next-level bar tools > Oak barrels: fun for aging cocktails, bitters or certain for beginners. But if you’re lready beyond ingredients. Available from a few different cocktail suppliers online. Secret weapon > Books. Cookbooks and cocktail books (old or new) can be very helpful for discovering new flavour combinations. 6 1

[1] PRESS > Chef’n citrus juicer. $19.99, amazon.ca [2] measure > Cocktail measure in 18/10 stainless steel. $50, Alessi; alessi.com [3] shake + stir > 18/10 stainless steel Boston shaker with glass tumbler. $173, Alessi; alessi.com [4] strain > Brass/horn hawthorne strainer. $20, Williams-Sonoma [5] Slice > Eight-inch forged chef’s knife and three-inch forged paring knife. $110 and $80, Victorinox Swiss Army; 1-800-665-4095 [6] DISCOVER > The Drunken Botanist: The Plants that Create the World’s Best Drinks. $24.95, amazon.ca [7] LEARN > The PDT Cocktail Book: The Complete Bartender’s Guide from the Celebrated Speakeasy. $29.95, chapters.indigo.ca [8] stir > Brown bone stirrer spoon. $10, Williams-Sonoma; williams-sonoma.ca

basics, he recommends Amy Stewart’s The Drunken Botanist, which focuses on individual ingredients. Above all, avoid making up your mind that there is only one way to make a cocktail, says Cormier. “Depending on where you are in the world ... everyone will make drinks differently. I believe that that is where the beauty is; you create your cocktail around your needs. You can never learn too much.”

September/October 2013 Just For Canadian dentists

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The Top 1% of Canadian Dentists Reveal Their Secrets Download your FREE copy of Dr. Bill Blatchford’s new e-book now at: www.blatchford.com/canada

2 contests

Enter for a chance to to enter! win one of four prizes: 1 one of three $1,000 gift certificates to a Profitable Practice Destination CE seminar in Jamaica or Alaska, and 2 a VISA gift card.

APPRA

LOOKING TO KNOW THE FAIR MARKET VALUE OF YOUR PRACTICE?

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Solve Sudoku puzzle #2 to win a $100 Visa gift card, compliments of ROI Corporation and to be entered into a draw to win one of three $1,000 CE Gift Certificates to be used towards Profitable Practice’s Destination CE—in Jamaica or Alaska!

Even if you're not contemplating selling your practice in the near future, having a current valuation on hand proves very useful should any unforeseen events happen. If you are thinking of selling your practice and cashing in on your life's work, it is advisable to have a valuation done three to five years before you actually plan to sell. After going through the process of a full evaluation, we can often suggest simple steps to make a practice more valuable prior to a sale.

Each Sudoku puzzle has a unique solution that can be reached logically without guessing. Fill in the grid so that every row, column and 3x3 square contains the digits 1 through 9. GOOD LUCK!

Practice Valuations - Practice Sales alan@practice4sale.ca

LAST ISSUE’S WINNER: Dr. Luc Leboeuf of St. Zotique, PQ (VISA gift card, value $100)

Toll Free 1-855-310-SOLD

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MAPLE, ON 3 Operatories Hygiene clinic. Completely set-up to be dental. 1 fully equipped operatory and 2 plumbed. X-ray wall bracing throughout. Very nice modern set-up. Email Alan for details.

TORONTO – Leaside Area Very nicely designed practice consisting of 2 fully equipped and 2 plumbed operatories. Livework set-up with a gorgeous 2 floor home above the practice. Price includes practice and property. Same owner for 13 years. Seller retiring and will transition for a short time. Excellent location and high exposure with lots of growth potential. Co-listed with Hill Kindy Group. $1.795 Million. Conditionally SOLD

KEELE & LAWRENCE 4 operatories. This is an office setup only with approximately 150 patients. Great potential. Priced to sell. Asking $79,000. Good rent. Long term lease. Owner moving to a practice up north. Contact Alan for details.

ETOBICOKE Recently renovated. 3 fully equipped operatories. Pan X-ray. Annual production around $650K. Very low overhead and highly profitable.

SOLD

30 MINUTES NORTH OF TORONTO Very nice office with high end finishes. 3 fully equipped ops and 3 plumbed. Very busy plaza. Excellent exposure. Ceph/pan. All digital. $300K annual billing with working 2 days only. Email Alan for details.

SOLD

SCARBOROUGH, ON 2 operatories. Digital pan. All digital x-rays. Annual billings of $500K. Ideal for an owner/operator. Fully computerized. Email Alan for details.

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2 Hours NW of Toronto Annual billings of $1.2M. 5 operatories. No weekends. Property also for sale. Highly profitable.

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SCARBOROUGH, ON 3 operatories. Analog pan. All digitial x-rays. Recently renovated office. Annual billings over $400K. Computerized. Busy medical building. Short hours.

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WEST CENTRAL TORONTO Two fully equipped operatories. Annual production around $425K. Property is also for sale. Excellent opportunity next to TTC station.

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TORONTO - Rosedale Well established under the same owner for over 22 years. Annual production of $425K. Fully computerized. Amazing area with high end neighborhoods.

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WE ARE LOW ON INVENTORY... AND WE HAVE BUYERS EAGERLY WAITING. CONTACT ALAN IF YOU ARE THINKING OF SELLING YOUR PRACTICE.

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TORONTO - ORTHODONTIC OFFICE Well established. Nicely set-up with high end finishes. Doctor working 2-3 days a week. Ideal for a full time Orthodontist. Current Production $1.1M with potential growth to $2M. Email Alan for details.

sudoku 2 harder solution in next issue

CURRENT OPPORTUNITIES For up-to-date listings, please visit www.Practice4Sale.ca

-- Dr. Ron Zokol, Vancouver, B.C.

Free Recorded Message & Free Analysis:

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An accurate valuation of your practice is an indispensable tool that will help you make the best decisions regarding your practice and career. Meridian Sales & Appraisals not only provides exceptionally accurate valuations, but also provides invaluable advice, often increasing a practice's worth prior to a sale. Sometimes, even slight adjustments in the day-to-day operations of a practice or simple cosmetic upgrades will dramatically increase your practice's value.

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“For the past 20 years, Dr. Bill Blatchford’s highly efficient systems have helped me do more implant dentistry and more full mouth reconstruction cases…while enjoying more time off.”

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Name: __________________________________________________________ Address: ________________________________________________________ City, Province, Postal Code: _________________________________________

________________________________________________________________ E-mail: _________________________________________________________ Tel: ____________________________ Fax: ____________________________ CE gift certificate Contest Rules:

1. Contest entries will be entered into a random draw. 2. Send entry form to Just For Canadian Dentists, 200 – 896 Cambie Street, Vancouver, BC, V6B 2P6 or by fax to 604-681-0456. Entries must be received by December 15, 2013. 3. Prize 1 of 3 $1,000 CE Gift Certificates to be applied to the Dentist’s choice of Profitable Practice’s Destination CE seminar in Jamaica (valued at $2,312) or Alaska (valued at $4,699). Winner will be contacted by December 31, 2013. 4. Contest can be changed and/or cancelled without prior notice. 5. All entries become property of In Print Publications and ROI Corporation.

Sudoku Contest entry form (solve + send in sudoku!) Name: __________________________________________________________ Address: ________________________________________________________ City, Province, Postal Code: _________________________________________

E-mail: _________________________________________________________ Tel: ____________________________ Fax: ____________________________ sudoku Contest Rules: 1. Entry form must be accompanied with solved puzzle. Only correctly solved puzzles entered into random draw. 2. Send puzzle + entry form to Just For Canadian Dentists, 200 – 896 Cambie St., Vancouver, BC, V6B 2P6 or fax 604-681-0456. Entries must be received by October 17, 2013. 3. Prize: $100 Visa Gift Card compliments of ROI Corporation PLUS a chance to win 1 of 3 $1,000 CE Gift Certificates to be applied to dentist’s choice of Profitable Practice’s Destination CE in Jamaica (valued at $2,312) or Alaska (valued at $4,699). Contest closes Dec. 15, 2013; winner contacted by Dec. 31, 2013. 4. Contest can be changed and/or cancelled without prior notice. 5. All entries become property of In Print Publications and ROI Corporation. September/October 2013 Just For Canadian dentists

Dr. kevin aminzadeh appreciates life. After surviving a house fire and living through a war, his motto is “Today!” He’s an advocate of Ostler’s concept of shaking off yesterday’s baggage, not getting bogged down with tomorrow’s eternity and simply embracing the now. Deep stuff. It’s likely why this dentist relishes escaping to a farmhouse in a sun-drenched valley, hanging out on bucolic Gambier Island in the Pacific Northwest and walking his dog. He also has bigger travel plans: climbing the Seven Summits, no less. We hope to share that journey in our pages one day… My last splurge: Don’t remember

My name: Kevin Aminzadeh

My most-

I live and practise in: Vancouver, BC

frequented Dr. Aminzadeh in store: Whole his office, and a few of his favourite things… Foods including the original My closet travelogue. No wonder has too many: climbing the Seven Shoes Summits is on this dentist’s list. My fridge is

My training: BSC (Pharmacy), DDS, MS (Prosthodontics) Why I was drawn to dentistry: I loved the tools as a child, I loved working with my hands

always stocked with: Salad stuff

My last trip: Mexico

My medicine cabinet is always stocked with: Advil

The most exotic place I’ve travelled: Tie between Vietnam and Togiak fishing village in Alaska

My guilty pleasure is: A massage from a Chinese guy

The best souvenir I’ve brought back from a trip: Memories of children playing soccer with a soccer ball I purchased for them

Favourite exercise/ sports activity: Soccer Favourite sport to watch: Soccer Celebrity crush: Charlize Theron

A favourite place that I keep returning to: Gambier Island

I’d want this with me if stranded on a desert island: Rope

Ultimate dream vacation: A farm house in a sun-drenched valley, my wife beside me, good wine, bunch of old books to read, no digital distractions

Favourite music: Adele

If I could travel to any time, I’d go to: Present

My first job: Delivering Pennysavers

Favourite book: Around the World in 80 Days

Favourite film: Sleepless in Seattle Must-see TV show: Suits

The gadget or gear I could not do without: Dog leash My favourite room at home: The study My car: BMW My last purchase: Gelato

My secret to relaxing and relieving tension: Living in day-tight compartments as advocated by Ostler. Yesterday is an eternity that I cannot change, tomorrow is the beginning of an eternity that in my life I cannot

accomplish. I therefore, try to live for today. A talent I wish I had: Playing the piano My scariest moment: House fire, May 17, 2012, 7 pm My fondest memory: A beach in southern Iran A big challenge I’ve faced: Lived through a war One thing I’d change about myself: I am happy with who I am The word that best describes me: Kind I’m inspired by: A sunrise

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My biggest ego boost: I am a self-made man My biggest ego blow: Errors I made as a pharmacist that could have killed or harmed human beings I’m happiest when: Walking with my dog My greatest fear: Dying alone My motto is: Today! A cause close to my heart: Prishan Foundation Something I haven’t done yet that’s on my must-do list: Climb the Seven Summits If I wasn’t a dentist I’d be: Sad top photo: courtesy of Dr. Kevin Aminzadeh

s m a l l ta l k

dentists share their picks, pans, pleasures and fears

Just For Canadian dentists September/October 2013

CdnDentists-fullpg-Aug13_RobinsonGroup 13-08-22 6:49 PM Page 1

100% TAX DEDUCTIBLE DENTISTRY FACT...did you know Patients can 100% tax-deduct all dental expenses, fees, healthcare, vision costs... and so can you? Canada Revenue Agency (CRA) Federal Legislation allows business owners to fully tax deduct 100% of their healthcare costs as a business expense using a Private Health Services Plan. Who qualifies? Anyone who owns a business of any size, employees and dependents. No health questions or age limits. This is not insurance. What’s covered? 100% of virtually all dental and medical expenses. Visit our website www.trustedadvisor.ca for a complete list. What’s the cost? There is a one-time set-up fee plus applicable taxes. The additional cost is 10% administration fee plus applicable taxes, depending on which province you live in.

A partial list of qualified expenses: Acupuncture Alcoholism Treatment Ambulance

Anesthetist

Attendant Care Birth Control Pills Blood tests

Catscan

Chinese medicine Chiropractor

Crowns Dental Treatment Dental Implants Dental X-rays Dentures Dermatologist Detoxification Clinic

Diagnostic Fees Dietitian Eyeglasses Fertility Treatments Guide Dog Hearing Aid and Batteries Hospital Bills Insulin Treatments Laser Eye Surgery

Lodging (away from home for outpatient care) MRI Naturopath Optician

Oral Surgery Orthodontist

Orthopedist Osteopath Out-of-Country Medical Expenses Physician Physiotherapist Prescription Medicine Psychiatrist Psychologist Psychotherapy Registered Massage Therapy Renovations & Alterations to Dwelling (for severe & prolonged impairments) Special School Costs for the Handicapped Surgeon Transportation Expenses (relative to health care) Vitamins (if prescribed) Wheelchair X rays

Note: This is a partial list. All allowable expenses must qualify as outlined in the Income Tax Act

JFCDentists-mayjun2013(48p)-FINAL.indd 48

Who uses a Private Health Services Plan? Business owners who: > do not qualify for group insurance or find it too expensive > find group insurance coverage too restrictive; i.e.; orthodontics > have sick child or spouse > want front of line treatment > want to write-off child support relating to healthcare expenses > large groups who have been struggling with significant cost increases each year.

Why are your patients doing this with dental expenses?

Healthcare Costs $1600

When they could be doing this!

Healthcare Costs $1600

(3% of net income) Deduct $1500

Admin Fee (10%) $ 160

Available for credit $100

Tax-deductible total $1760

Tax Credit* $25

Tax Deduction $1760

EXAMPLE: Net income of $50,000 per year with family medical expenses of $1600 *Based on a combined Federal and Provincial rate of 25%.

Advise your Patients today!

The John Robinson Group Inc. June Borlé: 604.874.4429 Fax: 604.873.5600 Toll Free: 1.888.880.2266 Email: june@trustedadvisor.ca

www.trustedadvisor.ca

8/23/13 11:46:25 AM