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Gondaliya CPA

Corporate Tax Filing Experts

Tax Accountant for Denturists in Ontario and Across Canada

You are a clinician who is also a small manufacturer, and no other health practice on this site is both. The appliance you fit is a thing your practice makes — from acrylic, teeth and framework alloy you bought and paid HST on, over days or weeks, on your own bench or an outside lab’s. That gives you three accounting problems a service-only clinic never has: materials are inventory under ITA section 10 valued consistently at landed cost, there is genuinely incomplete work sitting on the bench at your year-end, and the ITA section 34 work in progress election reaches only the professions that section names, so the safe position is that unbilled work is accounted for rather than assumed away. On sales tax we state the framework and not a conclusion: Part II of Schedule V reaches listed practitioners’ services, Part II of Schedule VI zero-rates specified medical devices and many of those turn on a written order, and zero-rated is not exempt — a zero-rated supply carries full input tax credits while an exempt supply carries none, which is what decides how much of the tax on your materials, your mill and your rent comes back. We apportion under ETA section 141.01, cost every case against your own lab, and reconcile insurer, program and patient portions separately — with AFFORDABLE flat fees.

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AFFORDABLE Denturist Tax Accountant

A denture practice gets two things wrong before it gets anything else right, and both of them come from the lab. The first is that a fabricated appliance is a made thing. It moves through impression, model, try-in and finish over days or weeks, so at your year-end there is real incomplete work on the bench that an ordinary service practice simply does not have. The acrylics, resins, denture teeth and cobalt-chromium framework alloy behind that work are inventory under ITA section 10, valued consistently and at landed cost rather than written off as supplies the month they arrived. And the ITA section 34 work in progress election is available only to the professions that section actually names — accountant, dentist, lawyer, medical doctor, veterinarian and chiropractor. Whichever way that list is read for a denturist, the planning position that is safe either way is to account for unbilled work at year-end instead of assuming it away. The second thing is the lab decision itself. An in-house lab means equipment, materials, technician payroll and capacity you have to fill; an outside lab means a variable cost per case and no asset at all. Most practices run both, and the accounting, the capital pools and the margin per case are completely different. At Gondaliya CPA, we specialize in inventory, work in progress and per-case lab costing for denture practices, providing AFFORDABLE flat-fee support that keeps you CRA-compliant and stops you paying more tax than you owe.

As a denturists accountant, we work with single-operatory practices with an in-house lab, practices that outsource every case, implant overdenture practices, and mobile and long-term care providers across Ontario, with year-round support rather than a once-a-year scramble. We tell you what a case actually costs you to make, how much of the HST on your materials and equipment is recoverable, and where your technician and associate exposure sits.

Let us handle the numbers so you can focus on the bench and the chair.

Gondaliya CPA team - accounting and tax services for denturists

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Accounting That Understands How a Denture Practice Actually Works

A denture practice is a clinic with a factory attached. You carry materials inventory, you have part-finished work on the bench at every year-end, your biggest structural decision is whether the lab is yours or somebody else’s, and your revenue arrives in pieces from an insurer, a public program and the patient on the same case. At Gondaliya CPA, we understand that reality and provide practical, industry-focused solutions across Ontario.

🔨

The Bench Is Work in Progress

An appliance part-finished at year-end is incomplete work, and the ITA section 34 election reaches only the professions that section names. We account for it rather than assume it away.

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Materials Are Inventory

Acrylics, resins, denture teeth and framework alloy are inventory under ITA section 10, valued consistently at landed cost, not supplies expensed the month the box arrived.

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In-House Lab or Outside Lab

One is equipment, payroll and capacity to fill; the other is a variable cost per case and no asset. Both appear in real practices, and the margin per case differs completely.

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Zero-Rated Is Not Exempt

A zero-rated supply carries full input tax credits; an exempt supply carries none. Which revenue is which decides how much of the tax on your materials and mill is recoverable.

Stay Compliant and Minimize Your Denture Practice Tax

For a denturist, staying onside with CRA and paying the least legal tax are the same job. We keep every filing on schedule while claiming every material, equipment and staffing dollar the T2 allows, so nothing is missed and nothing invites a reassessment.

📋

Regulators, Registration and Dues

Several authorities touch a denture practice, and each brings real deductible cost. The College of Denturists of Ontario sits under the Denturism Act, 1991 and the Regulated Health Professions Act, 1991, and the College of Dental Technologists of Ontario sits over a registered technologist at the bench. Health Canada administers the Food and Drugs Act and the Medical Devices Regulations. PHIPA and the Information and Privacy Commissioner of Ontario reach patient information, and WSIB reaches your first hire. What any of them requires of you, your lab or your staff is a question for that authority, not something we assert. What we do is make sure the registrations, course fees and DAC and DAO dues land in the ledger.

✅

CRA Obligations for Denturists

Staying compliant with CRA means more than one return a year. We manage GST34 returns with each revenue stream characterized against Part II of Schedule V and Part II of Schedule VI before a rate is applied, input tax credits apportioned under ETA section 141.01 on a method we can defend, adjustments and remakes run through ETA section 232 credit notes, materials valued under ITA section 10, work in progress accounted for at year-end, lab benches and furnaces in Class 8 with design workstations in Class 50 and CAD software in Class 12, technicians and assistants tested against Form RC4110 with T4A slips filed, and source deductions reconciled to the PD7A. These are the areas CRA looks at first on a denture practice file.

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Year-End Deliverables for Denturists

At year-end, a denture corporation needs a proper trial balance and financial statements that state materials inventory and work in progress separately instead of burying both in supplies expense, age the receivable by payer so the insurer, the program and the patient portions are visible apart, show the in-house lab’s equipment at net book value by class, and split the Class 8, Class 12, Class 50 and Class 13 pools, plus a T2 with GIFI that ties to your HST returns. A lender reads the inventory and work in progress lines before it reads the bank balance. Our team prepares every deliverable on time.

Accounting & Tax Experts for Denturists

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Why Choose Our Accounting Services for Denturists?

1
🎯

Tax Planning — Inventory & Pools

We value materials under ITA section 10, account for the bench at year-end, split Class 50 workstations from Class 8 lab equipment and Class 12 software, and protect the $500,000 Small Business Deduction.

2
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Consulting — Cost Per Case

Our bookkeeping costs each case against the materials, bench hours and outside lab invoices behind it, so you can price in-house fabrication against outsourcing instead of guessing.

3
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CRA Representation — Credits & Staff

When CRA challenges an input tax credit claim, an inventory position or the technician line, we prepare the response and pursue relief on Form RC4288 where a prior error caused the penalties.

4
🏢

Bookkeeping — Cash Flow & Sale

We build the cash flow that carries materials and payroll while an insurer or program portion is still outstanding, produce the statements your lender reads, and model the sale years ahead.

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Denturist Clients
Includes personal T1 filing for you and your family
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Weekend and evening support until 9 PM
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Denturist Tax and Accounting Services in Ontario

📄

Corporate Tax Filing (T2) for Denturists

Professional T2 preparation with materials valued under ITA section 10, the bench accounted for at year-end, lab equipment in Class 8, and CRA compliance on every line.

💳

Bookkeeping & Accounting for Denturists

Books that separate materials, outside lab invoices and bench payroll from clinic overhead, with the insurer, program and patient portions of every case tracked apart.

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Payroll Services for Denturists

Technician, assistant and associate payments handled properly, with PD7A remittances, T4 and T4A slips filed on time and classification tested against Form RC4110.

🧾

GST/HST Filing for Denturists

AFFORDABLE HST filing with each revenue stream reviewed against Schedule V and Schedule VI first, credits apportioned under ETA section 141.01, and remakes adjusted correctly.

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Tax Planning for Denturists

Smart tax planning on scanner, mill and printer purchases across Class 50, Class 12 and Class 8, the Small Business Deduction, and the exit structure.

⏳

Corporate Catch-Up Filing for Denturists

File overdue T2 and HST years, rebuild the inventory, work in progress and capital pools you never had, and get back into CRA compliance with accurate catch-up support.

🛡

CRA Audit Resolution for Denturists

Expert support on input tax credit, inventory valuation and worker classification audits, handled with confidence from the first letter.

📊

CPA Financial Statements (Notice to Reader) for Denturists

CPA-compiled financial statements that lenders accept, stating materials inventory and work in progress separately and the lab’s equipment at net book value.

🏢

Incorporation Services for Denturists

Full incorporation including NUANS, articles, share structure, and the section 85 rollover of your chairs, lab equipment and patient list into the company.

📒

Catch-Up Bookkeeping Services for Denturists

Months or years of material invoices, outside lab billings, insurer remittances and patient payments reconstructed and reconciled, so your margin figure is finally accurate.

🌐

US Corporation & LLC Tax Filing for Denturists

Cross-border filing where owners, shareholders or material suppliers sit outside Canada, covering withholding, NR4 reporting and T1135 obligations.

📜

Voluntary Disclosure Program for Denturists

Come forward on unfiled T4A slips, materials never counted or credits claimed without an apportionment before CRA calls, cancelling penalties through a Voluntary Disclosures Program application.

Accounting & Tax Services Tailored for Denturists

Real, practitioner-level CPA expertise for practices with an in-house lab, practices that outsource every case, implant overdenture practices, and mobile and long-term care providers across Ontario — built for a clinician who is also a manufacturer.

  • We prepare your T2 with GIFI on Schedule 100 and Schedule 125, separating complete dentures, partials, relines, repairs, implant overdenture work and laboratory work done for other clinicians onto their correct lines so CRA’s matching reads your return properly.
  • We value acrylics, resins, denture teeth and framework alloy as inventory under ITA section 10 on a basis used consistently from year to year, at landed cost rather than at the invoice figure alone.
  • We account for appliances part-finished on the bench at year-end instead of pretending the practice had nothing in production, and we document the measurement so the position survives a reviewer asking how it was arrived at.
  • We claim capital cost allowance on Schedule 8 with lab benches, articulators, furnaces, presses and polishing equipment in Class 8 at 20%, design workstations in Class 50 at 55%, and CAD software in Class 12 at 100%.
  • We treat the ITA section 34 work in progress election as what it is, a provision available to the professions that section names, and we plan on the position that holds either way rather than on an assumption nobody tested.
  • We build a chart of accounts that keeps materials, outside laboratory invoices and bench payroll out of general clinic overhead, because those three lines are what tell you the cost of making an appliance rather than the cost of running a room.
  • We cost each case as a job in QuickBooks Online or Xero, loading the acrylic, the teeth, the alloy, the bench hours and any outside lab charge against the fee billed, so a case that lost money becomes visible the same month.
  • We split the receivable on every case into its insurer, public program and patient portions and age each one separately, because a single trade receivable total hides which payer is slow and which patient balance is never coming.
  • We count and value materials at each period end rather than treating purchases as cost of goods sold, which is the one correction that turns an unknowable gross margin into a number you can actually price against.
  • We capture material, equipment, software and contractor invoices through Dext and reconcile monthly, keeping the six years of records ITA section 230 requires and making sure no recoverable input tax credit is quietly lost.
  • We test your lab technicians, chairside assistants, reception staff and associate denturists against the Form RC4110 factors, because a large contractor line behind people working your hours on your equipment is the first thing a payroll auditor pulls.
  • We file T4A slips on the people who are genuinely contractors, so the bench and chairside payments you deducted are reported the way CRA expects instead of sitting inside an unsupported subcontract total.
  • We set up staff payroll in Wagepoint, withholding income tax, CPP and EI and remitting on the PD7A by the 15th of the following month, because CRA’s late-remittance penalty on source deductions reaches 10%.
  • We register and maintain your WSIB coverage from the first hire, which matters more in a practice than in an office because the bench involves grinding, casting, polishing and dust extraction rather than a desk.
  • We file your T4 slips and T4 Summary by the last day of February, reconcile them to the PD7A remittances made, and monitor Ontario payroll against the $1,000,000 Employer Health Tax exemption.
  • We review each revenue stream against the framework before any rate is set: Part II of Schedule V reaches institutional health care and services rendered by a medical practitioner or a listed practitioner licensed in the province.
  • We review Part II of Schedule VI item by item against the actual appliance, the actual documentation and the actual order, because a number of the zero-ratings in those provisions turn on the written order of a practitioner.
  • We do not assume the answer runs one way for a denture practice. The characterization is reached supply by supply on your own facts, documented in writing, and revisited whenever you add something structurally different.
  • Zero-rated is not exempt, and the difference decides real money: a zero-rated supply collects no tax but carries input tax credits in full, while an exempt supply carries none on the costs behind it.
  • Because a practice that both treats and fabricates will usually be mixed, we apportion input tax on materials, lab equipment, rent, extraction and software under ETA section 141.01 on a fair and reasonable basis used consistently through the year.
  • We model the in-house lab against the outside lab properly, weighing equipment, materials, technician payroll and the capacity you have to fill against a variable charge per case and no asset, because that is the biggest cost decision in the practice.
  • We time scanner, mill, printer and furnace purchases against your fiscal year-end, weighing the 55% Class 50 rate on workstations against the 100% Class 12 rate on software and the 20% Class 8 rate on bench equipment.
  • We set the salary-versus-dividend mix for the owner, paying enough T4 salary to build RRSP room while the balance flows as dividends, so combined tax stays near the 12.2% Ontario small-business rate instead of 53.53%.
  • We keep your active income under the $500,000 Small Business Deduction limit using ITA section 125, and watch the associated-corporation rules where the same owner also runs a separate laboratory or a second clinic location.
  • We plan at least two years ahead so your shares qualify for the $1.25M Lifetime Capital Gains Exemption under ITA 110.6, purifying retained cash that would otherwise fail the active-business asset test.
  • We reconstruct fee revenue, insurer and program remittances, patient payments and laboratory billings to other clinicians from your practice management exports and bank deposits across the unfiled years, rebuilding the six years of records ITA section 230 requires.
  • Late filing costs 5% of the balance owing plus 1% per month up to twelve months, so we file your oldest unfiled T2 first to stop the penalty compounding and limit the arrears interest CRA charges.
  • We rebuild the materials inventory position year by year under ITA section 10, because a catch-up filing that expensed every acrylic and alloy purchase on receipt gets both the opening and the closing figure wrong in every year it ran.
  • We rebuild the capital pools across the missing years and move design workstations and CAD software out of Class 8 into Class 50 and Class 12, recovering deduction that was understated in every single year.
  • We file a Voluntary Disclosures Program application on Form RC199 before CRA contacts you, because a disclosure accepted under the general program cancels penalties in full and gives roughly 50% interest relief on the older years.
  • When CRA questions your input tax credit claim, we produce the stream-by-stream review and the ETA section 141.01 apportionment method, because a full claim across a practice that both treats and fabricates invites the reassessment.
  • When CRA tests cost of goods sold, we produce the material counts, the ITA section 10 valuation basis and the year-end bench measurement, because purchases in the month are not the same thing as materials consumed on finished cases.
  • When CRA challenges the technician and associate line, we produce the agreements, the invoices and the Form RC4110 analysis for each person, because that line is where a practice audit almost always begins.
  • When CRA opens a full audit, we manage the file and answer the revenue, credit and payroll queries inside the deadlines, so a one-year review does not expand across the three prior years CRA is able to reopen.
  • We file the Notice of Objection within 90 days of a reassessment and pursue taxpayer relief on Form RC4288, cancelling penalties and interest that can top $15,000 where a prior accountant’s error caused them, protecting your Tax Court rights.
  • We prepare the CSRS 4200 compilation engagement financial statements a lender requires across two fiscal years for a clinic build-out, an in-house lab fit-out, a scanner and mill purchase or a practice acquisition.
  • Your compiled statement of financial position shows materials inventory and work in progress as the assets they are, separately stated, instead of both disappearing into a supplies expense line a lender cannot read.
  • We show the lab’s equipment at net book value by class, so a bank can see what the benches, furnaces, presses and the mill are actually worth rather than guessing from an insurance schedule.
  • We age the receivable by payer across both years, with insurer, public program and patient balances shown apart, because a lender assessing collection risk needs to know which of the three is carrying the practice.
  • We deliver the compiled statements within 30 days of receiving your records and the year’s T2 figures, because an equipment financing decision does not wait for a slow accountant to catch up.
  • We incorporate under the Ontario Business Corporations Act, giving you limited liability on the commercial side of the practice and roughly the 12.2% Ontario small-business rate on active income against 53.53% personally.
  • How a denture practice may incorporate, whether a professional corporation regime applies and who may hold shares are questions for the relevant statute and regulator, so we settle those with you before anything is filed rather than assuming a structure.
  • We complete the section 85 rollover on Form T2057, transferring your existing chairs, lab equipment, materials inventory and patient list into the corporation at elected amounts, deferring the capital gain a straight sale would otherwise trigger.
  • We set the opening Class 8, Class 12, Class 50, Class 13 and Class 14.1 schedules from the rollover so the corporation starts with an asset base that is correct rather than rebuilt from memory years later.
  • We open the corporation’s CRA Business Number, HST and payroll accounts and the WSIB account within the first 30 days, and set the chart of accounts so materials, lab and payer splits are built in from day one.
  • We rebuild months or years of neglected books from material supplier statements, outside laboratory invoices, practice management exports, insurer remittances and bank records, so a practice that ran two years on a shoebox finally gets a ledger that ties.
  • We separate materials, outside lab charges and bench payroll out of the one supplies-and-wages lump they usually arrive in, which is the single correction that makes cost per case computable for the first time.
  • We rebuild the equipment schedule from purchase invoices and split it across Class 8, Class 50 and Class 12, which is almost always pooled incorrectly when we inherit a denture practice file from another firm.
  • We recover the input tax credits buried in unentered material, equipment, software and laboratory invoices wherever the supply they relate to carries them, because two years of unfiled purchases can hide five figures of credits.
  • We reconstruct the materials inventory and the year-end bench position across the caught-up months, so an accurate T2 can be filed without guessing how much acrylic and alloy was on the shelf and in production.
  • On materials, components and equipment bought from outside Canada, we build landed cost into the ITA section 10 valuation, and we name duty, tariff classification and import relief as questions for a customs adviser rather than asserting any rate.
  • Where a non-resident owns shares in your company, we handle the Part XIII withholding on dividends paid out of Canada and the NR4 reporting that follows, so nothing is missed at 25% or at the treaty rate.
  • Where a non-resident technician or consultant performs services in Canada, we address Regulation 105 withholding and the T4A-NR reporting that follows, rather than paying the invoice as though the border made no difference.
  • We file Form T1135 where the owners’ foreign property costs more than $100,000, avoiding a penalty regime CRA applies whether or not any tax was actually owing on the holding itself in that year.
  • Where a US citizen is a shareholder of the company, we coordinate the Canadian and US returns, because their reporting obligations reach into a Canadian corporation in ways most practice-owning families discover far too late.
  • We bring your company forward on technician, assistant and associate payments made for years with no T4A slips filed, because the per-slip penalties and the classification exposure both sit behind that one line.
  • We disclose input tax credits claimed in full where an apportionment under ETA section 141.01 was required, correcting the net tax before a reviewer finds the same gap and assesses penalties and interest on top of it.
  • We file your VDP submission on Form RC199 with a full reconstruction from supplier statements, laboratory invoices, practice management exports and bank records, so a practice that outgrew its bookkeeping is not left facing an arbitrary CRA assessment.
  • We correct years in which materials were expensed on purchase with no ITA section 10 inventory and no year-end bench position, which is a quiet and cumulative error on a business that buys in bulk and produces continuously.
  • We confirm your disclosure is genuinely voluntary before CRA contacts you — the single condition that makes it valid — and secure the roughly 50% interest relief on the older years, turning a prosecution risk into a managed correction.

Denturist Tax & Lab Cost Check

Six quick questions on your materials inventory, your year-end bench position, your cost per case, your capital pools, your input tax apportionment and whether it is time to incorporate. No fee shown.

1. Are acrylics, denture teeth and framework alloy counted and valued as inventory under ITA section 10?

2. Do you account for appliances part-finished on the bench at your year-end?

3. Can you state the cost per case of your in-house lab against an outside lab?

4. Are design workstations in Class 50 and CAD software in Class 12 rather than pooled in Class 8?

5. Do you have a written ETA section 141.01 apportionment method on file?

6. Is your denture practice incorporated?

Free CPA Consultation for Denturists

Case Studies: Denturist Accounting & Tax

Toronto Denture Clinic with an In-House Lab — Nobody Had Ever Counted the Shelf

The problem: A Toronto practice with a full in-house lab had expensed every acrylic puck, every box of denture teeth and every kilogram of cobalt-chromium alloy in the month it was purchased. There was no inventory figure at any year-end and no accounting at all for the appliances sitting part-finished on the bench on December 31. Cost of goods sold was simply whatever had been bought that month, so gross margin swung by thirty points between quarters for no operational reason, and the owner could not say whether a partial denture made money.

What we did: We built a materials count procedure, valued acrylics, teeth and alloy under ITA section 10 at landed cost on a consistent basis, measured the year-end bench position by stage, and restated the prior year on the same basis so the two years were comparable.

The result:

  • $74,200 of materials and bench work recognised as assets
  • Gross margin per appliance type reported monthly
  • Two comparable years a lender would actually read

Mississauga Denture Practice — Credits Claimed Across a Practice Nobody Had Reviewed

The problem: A Mississauga practice both treated patients and fabricated appliances, and also ran laboratory work for two neighbouring clinicians. Nobody had ever reviewed those streams against Part II of Schedule V or Part II of Schedule VI, and the prior accountant had claimed input tax credits in full on every material, equipment, rent and software invoice. There was no apportionment method on file and nothing in writing to explain the claim, and the small supplier threshold had never been tested against taxable supplies alone.

What we did: We reviewed each stream separately on its own facts and documented the basis, reviewed the appliance side item by item against Schedule VI Part II including which supplies turn on a written order, built an input tax apportionment under ETA section 141.01, and corrected the prior returns voluntarily before any CRA contact.

The result:

  • Every revenue stream reviewed individually and documented
  • $26,880 of net tax corrected voluntarily, penalties cancelled
  • Apportionment method now applied every filing period

Ottawa Denturist — In-House Lab or Outside Lab, Decided on Guesswork

The problem: An Ottawa denturist was carrying a mill, a printer, two benches and a full-time technician, and was also sending roughly a third of cases to an outside laboratory. Material purchases, technician wages, equipment service and outside lab invoices all sat inside one combined overhead block with clinic rent and reception payroll. There was no cost per case for either route, so the decision to keep the lab, expand it or close it had been made on instinct for four years running.

What we did: We separated materials, bench payroll, equipment service and outside laboratory invoices out of overhead, built job costing per case in QuickBooks Online with Dext capture, and split the mill, printer, workstations and software across Class 8, Class 50 and Class 12 instead of one pooled line.

The result:

  • Cost per case known for in-house and outsourced routes
  • $11,340 of additional capital cost allowance in the first year
  • Lab capacity priced instead of guessed at

Our Simple Process

How We Work With Denturists

Know Exact Fees within 2 Minutes NOW

Our clear, efficient process ensures every step is transparent, building trust and long-term client relationships.

Here’s a simplified process approach:
Step 1

Kickoff (Document Request)

Collect prior T2 returns, practice management exports, material supplier statements, outside laboratory invoices, equipment purchase invoices, insurer and program remittance records, technician and associate agreements, lease, and bank statements.

Step 2

First 30 Days (Cleanup & Setup)

Set up QuickBooks Online or Xero with Dext, build the materials and work in progress procedure, review each revenue stream against Schedule V and Schedule VI, rebuild the Class 8, 12, 50 and 13 schedules, and run the RC4110 analysis.

Step 3

Monthly Close

Materials count and valuation, bench position updated, cost per case against in-house and outsourced routes, receivable aged by insurer, program and patient, GST34 with credits apportioned, and payroll reconciliation.

Step 4

Quarterly Planning Review

Salary and dividend mix, scanner, mill and printer purchases timed against the year-end across Class 50, Class 12 and Class 8, in-house against outsourced lab economics, and cash flow while payer portions are outstanding.

Step 5

Year-End Close & T2 Filing

Trial balance, financial statements with materials inventory and work in progress stated separately and lab equipment at net book value by class, the ITA section 10 valuation documented, T2 with GIFI, and CRA preparation.

Get Your Denture Practice Taxes Done Right Today

Transparent Pricing for Denturists

Affordable Pricing for Denturists

Know Exact Fees within 2 Minutes NOW

We believe in clear, upfront pricing so you know exactly what to expect. All fees include HST.

  • Tax Preparation (Corporation) — From $400
  • Tax Return Filing (Corporation) — From $400
  • Tax Compliance Audit — FREE CRA audit support for our clients
  • Tax Strategy — FREE for our clients
  • Accounting Base Plan — From $100 per month
  • Bookkeeping Management — Free for our Accounting clients
  • Financial Reporting — Free for our Accounting clients
  • Business Formation — Flat $35
  • Incorporation Process — Flat $35
  • Entity Setup Assistance — Flat $35
  • Full-Service Payroll — From $125 per month

Payment is by Interac e-Transfer to info@gondaliyacpa.ca only. Security question: Not Applicable, as auto-deposit is enabled.

Meet Your Lead Denturist Accountant

Meet your lead denturist accountant. As your denture practice and corporate tax adviser, you deal with the same two people every year.

Sharad Gondaliya CPA

Sharad Gondaliya, CPA

Principal

Bio

647-212-9559
sharad@gondaliyacpa.ca

Vandana Goel CPA

Vandana Goel, CPA

Accounting Specialist

Bio

647-250-0242
vandana@gondaliyacpa.ca

What Our Clients Say

1300+ five-star reviews from denturists, dental laboratories and healthcare practice owners across Ontario and Canada.

Serving Denturists Across Ontario

Our CPA team provides specialized accounting and tax solutions for denturists, denture clinics and dental laboratories throughout Ontario. We understand why an appliance part-finished on the bench is work that has to be accounted for, why acrylics, teeth and alloy are inventory rather than supplies, why an exempt supply costs you the credits on everything behind it while a zero-rated one does not, and what CRA looks at first when it opens a denture practice file.

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1155 Gordon St, Guelph, ON N1L 1S8, Canada

+1 (647) 212-9559

9:00 AM – 8:30 PM (Mon – Sun)

Windsor (ON)

4387 Guppy Ct, Windsor, ON N9G 2N8, Canada

+1 (647) 212-9559

9:00 AM – 8:30 PM (Mon – Sun)

North York (ON)

150 Graydon Hall Dr #912, North York, ON M3A 3B2, Canada

+1 (647) 212-9559

9:00 AM – 8:30 PM (Mon – Sun)

Denturist Accounting & Tax FAQs

Should I incorporate my denture practice?
Incorporating gives you limited liability on the commercial side of the business and roughly a 12.2% Ontario combined rate on the first $500,000 of active income against a personal rate up to 53.53% when unincorporated. The decision turns on whether you earn more than you withdraw, because that surplus is what a corporation lets you defer. There is a second reason specific to a practice with a lab: equipment, materials inventory and a patient list are assets a corporation can hold, finance and eventually sell in a way a sole proprietor cannot. How a denture practice may incorporate, whether a professional corporation regime applies and who may hold shares are questions for the governing statute and the regulator, and we settle those with you before anything is filed. When it makes sense, we handle the section 85 rollover on Form T2057.
Is what I charge a patient subject to HST?
That has to be answered for your actual supplies rather than for denturists in general, and it is two questions rather than one. Part II of Schedule V of the Excise Tax Act exempts institutional health care services, services rendered by a medical practitioner, and services rendered by listed practitioners licensed in the province. Separately, Part II of Schedule VI zero-rates specified medical devices, and a number of those provisions turn on the written order of a practitioner. We do not assert that a denturist’s services are or are not within the Schedule V provisions, and we do not assert that any appliance is or is not zero-rated. We establish the characterization supply by supply on your own facts, document the basis in writing, and only then set the rate and file the return.
What is the difference between exempt and zero-rated, and why does it matter to me?
It is the single most expensive distinction in this business. A zero-rated supply is taxable at 0%: you collect no tax, but you still claim input tax credits in full on everything you bought to make it. An exempt supply carries no credits at all. So where a supply is exempt, the HST on your acrylics, denture teeth, framework alloy, mill, printer, furnace, rent, extraction and CAD software stops being recoverable and becomes a cost you simply absorb. In a practice that both treats and fabricates, the revenue mix is therefore what decides how much of your input tax comes back. That is why the review is worth doing properly rather than defaulting to one answer, and why we build an apportionment under ETA section 141.01 rather than claiming everything and waiting for a reviewer to disagree.
How do I value acrylics, denture teeth and framework alloy at year-end?
As inventory under ITA section 10, counted and valued on a basis used consistently from one year to the next, at landed cost rather than at the invoice figure alone. Landed cost means the freight, brokerage and any non-recoverable tax that got the material onto your shelf, not just what the supplier billed for the goods. Where materials come from outside Canada, duty and tariff classification are part of that landed cost, and those are questions for a customs adviser rather than something we assert a rate on. The error we inherit most often is every purchase expensed in the month it arrived, which leaves cost of goods sold equal to purchases and gross margin per appliance unknowable. Correcting it usually moves real money between adjacent years and has to be done while those years are still open.
What do I do about appliances that are half finished at my year-end?
You account for them. An appliance moves through impression, model, try-in and finish over days or weeks, so unlike a service-only practice you genuinely have incomplete work on the bench on the last day of the year, with materials consumed and bench hours spent against a fee not yet billed. The ITA section 34 election to exclude year-end work in progress is available to the professions that section names, which are accountant, dentist, lawyer, medical doctor, veterinarian and chiropractor. We do not assert how that list reads for a denturist. What we do is take the planning position that is safe whichever way it is read: measure the bench position by stage, support it, and bring unbilled work into account rather than assuming it away and discovering the problem under review.
Is an in-house lab cheaper than sending cases out?
It depends entirely on volume, and most practices cannot answer it because the numbers are not separated. An in-house lab is equipment, materials, technician payroll and fixed capacity you have to fill; an outside lab is a variable charge per case and no asset at all. Both appear in real practices, very often together, and the accounting, the capital pools and the margin per case are completely different. We separate materials, bench payroll, equipment service and outside laboratory invoices out of general overhead and cost each case against the route it actually took, so you can see the crossover volume where in-house fabrication starts to beat outsourcing. Until that exists, a decision to expand the lab, close it or change the mix is instinct rather than analysis.
Which CCA classes do my lab and digital equipment belong in?
Lab benches, articulators, model trimmers, pressure pots, casting equipment, burnout furnaces, presses, vacuum formers, polishing lathes, dust extraction, compressors, sterilizers, treatment chairs and operatory fittings generally go to Class 8 at 20%. Design workstations, scanner computers, servers and laptops belong in Class 50 at 55%, and CAD design and practice management software licences in Class 12 at 100%, which also covers a dental instrument whose cost does not exceed $500. The clinic and lab leasehold, including plumbing, compressed air and ventilation, goes to Class 13 over the lease term, a mobile visit vehicle to Class 10 at 30%, and goodwill or an acquired patient list to Class 14.1 at 5%. Whether fabrication equipment is instead manufacturing and processing equipment for these purposes is a real question we review on your facts rather than assume.
How should I handle the insurer, program and patient portions of one case?
As three separate receivables on one invoice, each with its own documentation, approval and timing, each reconciled to what was actually paid rather than to what was billed. A single trade receivable total hides which payer is slow, which submission was never completed, and which patient balance is never arriving. We do not state any public program’s or private insurer’s fee, rate, coverage amount, eligibility criterion or claim rule, because those belong to the payer and change without notice. What we do is age each portion separately, reconcile remittances against what the practice recorded, and write off what is genuinely uncollectible under ITA paragraph 20(1)(p) instead of carrying a receivable that flatters the balance sheet and overstates income.
Are my lab technicians and chairside assistants employees or contractors?
That is tested against the factors in Form RC4110, not decided by the invoice or the job title: control over how and when the work is done, who supplies the equipment and materials, whether the worker can subcontract, and the chance of profit against the risk of loss. A technician who works your hours at your bench with your furnace, your alloy and no other clients looks very different on those factors from a laboratory that invoices you per case and serves six other practices. We run the analysis, file T4A slips on the people who are genuinely contractors, and register WSIB coverage from the first hire. Missed slips for past years can be brought forward through a voluntary disclosure before CRA raises it.
I charge an associate an overhead percentage. What is that for tax?
Where you take a share of an associate’s billings in exchange for space, staff, booking, materials and equipment, that is ordinarily consideration for a taxable supply of administrative services rather than a simple division of professional income. That puts HST on a stream many practices have never charged it on, and it is a common and expensive surprise. Whether a particular arrangement is a supply, a true cost-sharing arrangement or a partnership turns on the written agreement and on how the parties actually behave, so we review the agreement rather than assuming from the percentage. We also do not assert whether any arrangement is a personal services business; that is a question of fact we analyse with you, because the consequence if it is one is severe.
Do I need to register for HST at all?
The $30,000 small supplier threshold counts only taxable supplies, which is why this question is genuinely different in a healthcare practice than in a retail business. A practice with substantial revenue that is characterized as exempt can sit under the threshold for years and then cross it the moment a taxable stream starts, and fabricating for another clinician, selling cleaning products or doing third-party report work are exactly the kinds of streams that start it. Because registration status drives whether you can recover anything at all on your materials and equipment, it is worth modelling rather than discovering. We test the threshold against taxable supplies alone each year, and where you are mixed we build the ETA section 141.01 apportionment at the same time rather than months later.
What can a denturist write off?
Acrylics, resins, denture teeth, framework alloy, investment, plaster, stone, wax, burs and polishing supplies, printing and milling consumables, outside laboratory invoices, technician and assistant payroll, clinic and lab rent, compressed air, extraction and utilities, equipment service and calibration, CAD and practice management software, infection control supplies, professional liability and premises insurance, courier runs, college registration and Denturist Association of Canada and Denturist Association of Ontario dues, continuing education, and professional fees. On capital, bench and operatory equipment goes to Class 8 at 20%, design workstations to Class 50 at 55%, software and sub-$500 instruments to Class 12, the leasehold to Class 13, a visit vehicle to Class 10 and acquired goodwill to Class 14.1, all on Schedule 8. A bad debt on an uncollectible patient balance is deductible under paragraph 20(1)(p). Whether the tax on those inputs is recoverable depends on the characterization of the supplies they support.
How do I value my denture practice if I sell it?
A buyer prices three things: the patient and recall base, the lab’s capacity and equipment, and how much of the practice walks out with you. A practice whose cases all arrive through one referral relationship, or that depends entirely on the founder’s hands at the chair and the bench, gets discounted hard. Materials inventory and work in progress are counted as real assets, which is one more reason to have been measuring them. The structure decides what you keep: a share sale can access the $1.25M Lifetime Capital Gains Exemption under ITA 110.6 where the shares qualify, with purification and a two-year runway. An asset sale triggers recapture where proceeds beat undepreciated capital cost, which is live on lab equipment depreciated at 20% for years, and goodwill and the patient list land in Class 14.1.

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Denturist Accounting & Tax Done Right.

Materials valued as inventory under ITA section 10 at landed cost, appliances part-finished on the bench accounted for at year-end rather than assumed away, the ITA section 34 election read against the professions that section actually names, cost per case computed for the in-house lab and the outside lab separately, every revenue stream reviewed against Part II of Schedule V and Part II of Schedule VI before a rate is set, input tax apportioned under ETA section 141.01, lab equipment in Class 8 with design workstations in Class 50 and CAD software in Class 12, and insurer, program and patient portions aged apart. AFFORDABLE flat fees, no hourly billing. Licensed CPA Ontario. 1300+ five-star reviews. 30-Day Money-Back Guarantee.



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