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| Dentistry professional corporation | 384 |
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Those family members will then have to declare the dividend income on their personal tax returns. The dentist will pay himself a salary and will take the rest as owner distribution or draw. By forming a Dentistry Professional Corporation, you will also have the ability to leave behind a portion of their business income in the Dentistry Professional Corporation and ultimately defer the payment of personal taxes on this income until you decide to pay yourself. Yes, the Proclamation of Bill 53 now allows Alberta dentists who use a professional corporation to benefit from the new legislation which removes the restrictions on share ownership and allows family members to own non-voting shares. If you are a registered dentist in Ontario, then you are entitled to register your practice as a professional corporation.
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