Just For Canadian Dentists Nov/Dec 2017

november/ december 2017

life + leisure

costa rica reflections

a tale of two

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Just for C

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de nti sts life + leisure

november/december 2017

contents

november/december 2017

Publisher Linh T. Huynh

Editor Barb Sligl

Art Direction BSS Creative

Contributing Editor Janet Gyenes Editorial Assistant Adam Flint Contributors Timothy A. Brown Michael DeFreitas Janet Gyenes Manfred Purtzki Dr. Kellen Silverthorn Barb Sligl Jenn Smith Nelson Roberta Staley

Cover photo Jenn Smith Nelson

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Senior Account Executive Monique Nguyen

Account Executives Janice Frome Wing-Yee Kwong

Production Manager Ninh Hoang

CE Development Adam Flint

Sales, Classifieds and Advertising In Print Circulation Office 200 – 896 Cambie Street Vancouver, BC V6B 2P6 Canada Phone: 604-681-1811 Fax: 604-681-0456 Email: info@AdvertisingInPrint.com

clockwise, from top left: jenn smith nelson; barb sligl; Jenn Smith Nelson

Just For Canadian Dentists is published six 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.

FEATURES

16 Self discovery in the wild beauty of Costa Rica 29 Two sides of mountain adventure in the Canadian Rockies COLUMNS

DEPARTMENTS

11 photo prescription

5 November/December mix 21 CE calendar 37 sudoku 38 small talk

The Garden Isle

13 pay it forward Aiding cleft-palate patients in Vietnam

Dr. Paul Pocock

14 motoring Making racetrack notches

34 the wealthy dentist

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

Get that capital gains exemption

36 practice management

www.justforcanadiandentists.com

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cover photo Find natural beauty, wildlife and reflection in Costa Rica, from a coffee plantation to a coastal horseback ride with Rancho La Merced (page 16).

November/December 2017 Just For Canadian dentists

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from the editor Bird- and monkeywatching and coffee cupping (catación) in Costa Rica (page 16).

find your

costa rica

Find your story (page 29). This is the tale of two Rockies, on the east and west sides, in Alberta and BC. Two ski towns, both still small enough (read not completely overrun by tourists) to be home to passionate locals (read great local establishments) who might rather keep these spots under the radar (sorry)…

Back south, Miami has the usual and expected hot factor but we partake in a different heat…because the city is a modern-art mecca, from fab architecture (page 5) to interactive public art (page 21).

So turn a page. Remember and reflect.

Explore and engage. Write your own story, wherever you are, however far you go. And be generous (check out our gift guides, pages 6 – 8). Happy holidays!

Jenn Smith Nelson

S

ometimes the act of travel—the escape from routine and then the immersion into unfamiliar territory— sparks something. A new story. Your story.

One that may have been inside all along but only comes bubbling out when you gaze upon that beach, walk in that jungle, see that monkey or hear that tweet tweet early one misty morning.

In Costa Rica, our writer travelled from a coffee plantation high in the hills to empty, pristine beaches on horseback and then into the rainforest chasing birds (page 16). There she found herself reflecting on past heartache and realized she had these feathered friends to thank for getting her where she was. A full, twittering circle.

Far from the tropical heat, in the Canadian Rockies, a different story unfolds

Any ideas, comments or questions? Reach us at feedback@InPrintPublications.com.

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Just For Canadian dentists November/December 2017

BROKERAGE

what/when/where > November/December

style | food | drink | festivals | places | getaways | gear…

night out

mix

a r ch i

Miami musicmaker

Wh er te e ct ur

nd ic a s u t m ee m e

barb sligl

get lyrical

Palms sway and symphonic notes stir. It’s warm enough to sit upon the grass in a sleeveless shirt and watch stars pop out one by one, surrounded by like-minded Miamians and feel abuzz in South Beach while also still in a moment of serenity. // This is Soundscape Park at the New World Center, home of the New World Symphony in Miami. Both educational campus and laboratory (it’s a post-graduate orchestral academy) and striking public park and architectural space (designed by architect Frank Gehry), it’s just steps from South Beach’s sand, water and Art Deco beauty, making it one of this city’s must-visit destinations. // Inside, the lyrical lines of Gehry’s design seem to mimic the curves and swoops of musical notes, adding another layer to this already multi-faceted place. From the rooftop garden there are wow views of that renowned beach, Biscayne Bay and the Atlantic (it’s also a great spot for group receptions, parties and performances). // But the encore is back outside, under those stars during one of the so-called Wallcasts, when musical performances are screened on the pristine-white exterior of the New World Center for picnicking guests spread out on blankets and folding chairs, sipping wine and soaking up the read more See story on Miami, page 21. sound beneath the palms. And come morning, there’s a yoga session under the same trees…

November/December 2017 Just For Canadian dentists nws.edu — Barb Sligl

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mix

give or get

November/December

age e n gh e t es s se n

so sensory For them…or you

1 2

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Ta Ta k Tuna

i

Tuna

Tuna oil canola loin 2 Tbsp core tuna 100) 1½ lb alba s on page d, (see Note , thinly slice shes 1 to 2 radi ish ish for garn for garn to sprouts, seeds, Radish sesame sted Toa sprinkle sprinkle salt, to sea Flaked

fat t y

102 f

at t y

1 beat it [sound]These on-ear, noise-cancelling Beats Solo 3 Wireless headphones are hardcore (as created by Dr. Dre and Jimmy Iovine) but also oh-so-pretty in Porcelain Rose. $329.95, beatsbydre.com; available at indigo.ca 2 hooked [taste] Chef Ned Bell (the former Executive Chef of the Four Seasons Vancouver) is all about sustainable seafood. He’s founded Chefs for Oceans (chefsforoceans.com) and now has produced this beautiful cookbook, Lure. Recipes include divine Tuna Tataki (far left) and (Sea)Weed Brownies (So. Good.).

As Dr. David Suzuki says, “Ned’s passion for sustainable seafood is infectious and this book irresistible…” $38.95, available at indigo.ca

fish

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3 blanket case [touch] Baby, it’s cold outside…but not with this soft-grey Klippan blanket.

The Swedish company has been spinning and weaving home textiles for five generations, since 1879, and this “Trip” design by Akira Minagawa is sure to last a couple generations in your family. info@klippan.ca; klippan.ca

fish

wrap it up

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5 carry a tune [sound] Grab-and-go your tunes with the Wonderboom in a range of fab colours (we like this on-trend grey). $129.99, ultimateears.com

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gift guide x1

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4 Turn on [sound] Forget digital. The new Planar 1 turntable from UK company Rega is a sleekand-simple music-maker that’s a modern take on nostalgic LP sound—using manual mechanisms, of course. $425, rega.co.uk; available at shop.vanspecial.com

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Just For Canadian dentists November/December 2017

6 aroma therapy [scent] Saje’s essential oils (try the invigorating Mountain High blend) can now be used in this minimalistic Aromatime ultrasonic diffuser. Part alarm clock, part delicious-scent dispenser, it lets you set one aroma for morning, another for night.

Good mornings and sweet dreams… $189.95, saje.com 7 light it up [scent] The smallbatch, hand-poured, coconut-wax candles (made in Whistler, BC) are the passion project of a former forester and tree planter. She named the company Hollow Tree 1871 after the beloved Stanley Park landmark, a Western Red Cedar that’s more than 800 years old. And this candle, Valley of a Thousand Falls, is inspired by an actual place in Mount Robson Park.

Take a deep breath. Ahhh. $42, hollowtree.ca — B.S.

star gaze

T

November/December

black magic Explore the dark side this winter by Janet Gyenes

gift guide x2

mix

k ly r a d oe s d it

THE X-FACTOR

With more than 280,000 items in its collection, from dinosaur eggs to an ark-load of taxidermy animal specimens (including show cast skulls of Java man and Peking man), it’s hard to tear yourself away from the awe-inspiring dioramas at the Shanghai Natural History Museum. But it’s worth taking a walk on the dark side and exploring the temporary Starry Sky Illumination exhibit, which runs until November 26, 2017. In this stunning showcase of more than 100 photographs (one was taken with the world’s largest optical astronomical telescope) the museum has trained the spotlight on China’s ancient sites, modern metropolises and natural landscapes—at night. In “Marvelous Light Lasting Forever,” for instance, photographer Bu Dong Ming Wang has captured the Milky Way crowning a silhouetted couple perched on Fei E Mountain in Hong Kong, gazing at the city’s own artificial light show. Other images on exhibit include the Jinshangling Great Wall, illuminated by the rising moon against a backdrop of a velvety blue sky. Starry Sky Illumination; included with admission to the Shanghai Natural History Museum, $6; Shanghai Natural History Museum, snhm.org.cn

When Apple revealed its futuristic iPhone X, the electronics giant wowed the world once again with its new A11 Bionic gear processor, facial recognition technology and Super Retina Display, which harnesses OLED technology to make those bajillion pixels ultra black or super colourful. But how to safeguard all that gorgeous glass and stainless steel that’s bound to take a beating when the super-slim phone slips from your fingers? Well, one good design trick inspired another—the complete retooling of Mujjo’s leather iPhone wallets.

Now in its sixth year, the Dutch company launched a new in-mould production process, allowing the slim profile of its premium full-grain leather to protect the iPhone, not hide it. Sophisticated and thoughtful touches include Japanese microfibre lining and a simple sleeve, which allows you to stash three cards (hello, driver’s licence!).

Available in Black (pictured), Tan and Grey, $60; Mujjo, mujjo.com

night moves

STARRY NIGHT

editor’s

pick

top image: Janet Gyenes

HEROIC STYLE OK, so neither Wonder Woman nor Thor wear wristwatches, but Fossil’s hefty smartwatches are super-hero worthy in our books. The second-generation rose-gold-toned stainless steel Fossil Q Wanderer is as hardworking as it is stylish, constyle necting to your smartphone and offering functions such as a built-in fitness tracker, voice-activated Google, social media alerts and more. The black stainless steel Fossil Q Nate gets its gravitas from military-inspired analogue styling and smart features that let you keep track of your training goals, emails, sleeps and even let you control your music or snap a photo with the press of a button. Superhuman feats indeed. Fossil Q Wanderer, $365, Fossil Q Nate, $235; Indigo, indigo.ca

November/December 2017 Just For Canadian dentists

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mix

November/December

T

the thirsty dentist

in the spirit

gift guide x3

For a last hurrah to celebrate the end of the year and Canada’s 150th, partake in some local libations. These 5 bottles from Canadian distillers­—coast to coast—are also an easy (and highly sippable) gift…just put a bow on it

li qu i d a s s e ts

cocktail fix 1 [PORT] Capiteux is a maderized and fortified port-style wine with mmmmm aromas of vanilla, prune, nuts and roasted coffee. Made on the bucolic Île d’Orléans in Québec (by sip a très chic team of sisters and their father, thus the name, Cassis Monna & Filles), it’s a sample digestif that’s perfect with strong cheeses like Stilton or dark chocolate…or a cigar. $23.75, cassismonna.com 2 [AQUAVIT] Make like a Viking with BC distillery Okanagan Spirits’ caraway-and-cumin-tinged Aquavitus. Aquavit is the new “it” spirit, used by in-the-know bartenders in innovative concoctions (try it in place of the standard gin in a Negroni). And this particular aquavit won a double-gold at the World Spirits Awards held in Denmark in 2015. As Oluf Folkersen, President of the Danish Brotherhood says, “This Canadian Aquavit is excellent. I would rate it a 9/10. A fantastic pairing for pickled herring.” Skål! $40, okanaganspirits.com 3 [VODKA] Horilka, a traditional Ukrainian honey-pepper vodka, is affectionately called “the kiss and the slap” at Lucky Bastard Distillery in Saskatoon because “it starts off nice and sweet on the palate then slaps you in the face with the warmth of those Mexican chili peppers.” It’s traditionally used to toast—a lot—during meals. Or try it in a Caesar or with OJ for a Ukrainian screwdriver. Dybosia! $35, luckybastard.ca 4 [GIN] London-dry style Parlour Gin from Eau Claire Distillery in Alberta adds some Canadiana to the traditional juniper: Saskatoon berry, as well as rosehip, coriander, lemon, orange, mint and spice. And there’s a limited-release seasonal Christmas Gin inspired by the story of the gift-bearing wise men—infused with frankincense and myrrh, of course. $48.95 and $34.95, eauclairedistillery.ca 5 [RUM] The Bluenose Black Rum by Nova Scotia’s Ironworks distillery is named for that iconic ship…and this deliciously dark and rich rum (think caramel, molasses, spices), which won the top prize at the 2014 World Rum Awards in London, is perfection in a Dark ‘n’ Stormy.

Arrrrr! $42.80 ironworksdistillery.com — B.S.

+

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Just For Canadian dentists November/December 2017

Daughters and dad …the très chic team of Cassis Monna & Filles in Québec.

Salut!

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1 4

[meet the makers]

editor’s

pick

3

2

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CHICAGO DENTAL SOCIETY THE RESPECTED LEADER IN SCIENTIFIC DENTAL MEETINGSSM

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.

The Garden Isle

Kauai gets its nickname from its vast tropical rainforests and taro fields

destination photography

Practise your sunset shots (not cliché here!) in Hawaii’s Garden Isle of kauai

look up

michael defreitas

I

spent my first day on Kauai at Kilauea Point National Wildlife Refuge on the northern tip of the island. Besides its historic 1913 lighthouse, the point’s steep cliffs are one of the world’s prime nesting sites for the rare Laysan Albatross and the magnificent Red-tailed Tropicbird.

After photographing the lighthouse, I shifted my attention to the birds coming and going to their nests. A 70–200mm lens is perfect as it allows you to zoom in as you pan the approaching birds. A shutter speed of 1/600 second allows you to freeze the bird’s fast beating wings while an aperture setting of f8 will render the entire bird in focus. Set your motor drive for a burst of five or six shots.

To avoid a static looking image, I added the appearance of action/motion by framing the bird along a diagonal. I composed some shots with the bird’s wings pointing to the corners of the frame and some with its head and tail. Then I tried to get the wings on one diagonal as well as the bird’s head and tail along the other. It’s a lot harder than it looks, but my patience finally paid off with a few almost perfect double-diagonal shots. Always remember to compose with space in front of the bird to create the effect of the bird flying into the frame.

Given the island’s nickname, I thought a good opening image might be the taro fields in Hanalei Valley. After shooting close ups of the plants and fields on the valley floor, I moved to a higher vantage point for a panorama shot that included the island’s rugged mountains. Using f18 and my 24–70mm medium zoom I composed a number of different shots. I wasn’t happy with the clouds above the mountains so I used a nearby palm tree branch to frame the top of the image and break up some of the clouds. The branch was moving in the wind so I selected 1/250-second shutter speed to freeze it.

What really separates Kauai from its siblings, besides its unique wildlife and majestic taro fields, is its unmatched natural beauty.

And Kauaiians aim to keep it that way by designating almost 35% of their island to Forest and Wildlife Reserves.

One of Kauai’s prized natural jewels is the Kalalau Valley in the Napali Coast State

I can’t stress enough the importance of perspective/scale in photography. Like my jeep near the Napali cliffs, I placed a woman in my rainforest shot to show the size of the trees and used the trail edge as a leading line. The leading line and the model looking up both help to draw the viewer’s eyes into the scene and up to the trees. I used a tripod and wide angle zoom set at 18mm with f5.6 and 1/30 second.

if you go

For more info on Hawaii and Kauai: gohawaii.com

November/December 2017 Just For Canadian dentists

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photo prescription [continued]

Wilderness Park. There are many great viewpoints on the park’s 20-kilometre trail that snakes along the 1,300-metre-high ridges flanking the valley. My first few shots

didn’t really capture the essence of the lush valley so I looked for a foreground element to help highlight the valley’s vegetation and its deeply eroded ridges. After finding a

large fern, I used a wide-angle zoom and f18 (for a wide depth of field) to create a more interesting and informative image.

Another of the island’s crown jewels, the 16-kilometre-long and 900-metredeep Waimea Canyon, is nicknamed the Grand Canyon of the Pacific.

Vantage points along Highway 550 look upon outstanding views and the best time to capture these is late morning when the sunlight penetrates to the canyon floor. I used f16 and the Waimea River as a leading line to draw the viewer into the canyon. Where I could, I used people to help provide perspective to the scene.

Next on the jewels list is the majestic Napali Coast on the island’s west coast. A few dirt roads lead to the rugged coastline from Highway 550, but I managed to get some great shots of the cliffs from the beach at Polihale State Park. You can drive along the beach to the foot of the cliffs and I used my rental jeep to add scale to the image (below). The beach is also popular

with surfers so after photographing the cliffs I turned my attention to these wave riders.

I shot the windblown cliffs at f16 and 1/250 second and captured the surfers’ “rooster tails” at f8 and 1/800 second.

And no trip to Kauai would be complete without a sunset. The trick is to avoid that “please not another sunset” response to the image. Insert something or someone into the image to create a bit of drama or interest (like my sunset hula girl with a tiny bit of fill flash).

Making a great sunset image starts with an interesting location. On rocky Poipu Beach near a local beach bar, I found the perfect clump of coconut trees with Puuwai Island off in the background. Using a tripod and 70–200mm telephoto zoom, I composed my shot at f11 and 1/250 second (to almost freeze the swaying branches). Luckily, I didn’t have to wait long before a man wearing a hat walked out to the rocks and sat down (left). I got my shots and started packing up when I noticed someone from the beach bar lighting tiki torches near the beach. I repositioned and bingo. Just the interest I wanted.

michael defreitas

ptu r e . . .

C li ff c a oa st Napa li C

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Just For Canadian dentists November/December 2017

pay i t f o r w a r d

r o b e r ta s ta l e y

Roberta Staley is an award-winning magazine writer and the editor of the Canadian Chemical News, published by the Chemical Institute of Canada. She is also a magazine writing instructor at Douglas College and a graduate student at Simon Fraser University.

Shaped by destiny

A Craniofacial Orthodontics expert shares his treatment techniques in Vietnam

courtesy of Dr. pocock

O

rthodontist Dr. Paul Pocock was just 13 and living in Wales when he attended a jobs fair. One career in particular stood out: dentistry. “It was handson and artistic; that intrigued me,” Pocock says from his North Vancouver office.

As a London-schooled dental graduate, Pocock undertook a residency at the city’s Great Ormond Street Hospital for Children.

It was here that he first encountered babies and youngsters with cleft lip and palate, an affliction requiring complex care from a variety of health specialists over the span of decades.

After moving to Canada and setting up his practice, Pocock continued treating children with cleft lip and palate, becoming renowned in a technique called Nasoalveolar Molding (NAM), undergoing training with its pioneer, Dr. Barry Grayson, an associate professor of Plastic Surgery (Craniofacial Orthodontics) at NYU School of Medicine. The technique involves creating an acrylic plate for the mouth with a nasal stint, combined with taping of the lips and cheeks for babies aged one week to four months. This allows the upper jaw, lip and nose to be reshaped while the baby’s bone and cartilage is malleable, ensuring a better outcome when the first surgical repair occurs at three to four months of age, Pocock says.

(The next major surgical intervention is to the palate at age one, followed by a third at age seven to nine, when a bone graft is placed in the jaw to provide a foundation for the permanent teeth.)

As an orthodontist, Pocock is part of the Cleft Palate and Craniofacial Disorders Program, which is made up of pediatricians, nurses, speech pathologists, social workers, ear, nose and throat (ENT) surgeons as well as audiologists, all of whom work collaboratively on a designated floor at BC Children’s Hospital. The reputation of the program reaches far beyond provincial borders. Just last year, a representative from Vietnam’s National Hospital of OdontoStomatology in Ho Chi Minh City, Dr. Le Trung Chanh, as well as Dr. Andrew Tsang, the volunteer vice-director of International Cooperation at the national hospital, visited Vancouver to ask Pocock if he would travel

to Vietnam to teach NAM. Tsang, who is a graduate of the University of British Columbia Faculty of Dentistry, says that the Vietnamese hospital has been heavily skewed towards surgery.

The addition of advanced orthodontic techniques such as NAM would allow treatment to begin earlier on babies, reducing the need for surgical intervention later in life, which cuts costs as well as stress and strain for patient and family, says Tsang, who also runs a private dental practice in Ho Chi Minh City.

Pocock agreed to visit the Ho Chi Minh City hospital, which serves the 32 provinces of southern Vietnam, on a oneweek stint to teach NAM. The new treatment, he says, “will impact thousands of kids.”

This past September, Pocock reunited with seven of the Vietnamese cleft-palate team, who visited BC Children’s Hospital for further training. The visit was multifold. The hospital in Ho Chi Minh City is undertaking a restructuring of its treatment protocols that is based upon the BC Children’s Hospital Cleft Palate and Craniofacial Disorders Program in Vancouver.

The various and vital specialties that fall outside the framework of dental surgery that the team is learning, such as speech pathology, ENT and audiology care, will be incorporated into the Vietnamese treatment model, says Pocock. For example, Pocock says that the Vietnamese team needs to focus more on ENT, due to the high rates of ear infections that kids with cleft palate develop. Chronic ear infections not only affect the hearing but, as a result, slow language acquisition. Thus, the Vietnamese team might consider an expanded care regimen involving the surgical insertion of tubes to ventilate the area behind

Dr. Pocock teaching in Vietnam (bottom) and with the Vietnamese cleft-palate team at BC Children’s Hospital (for more on Dr. Pocock see page 38)

the eardrums to prevent hearing loss, something that can be done at the same time as the scheduled one-year palate surgery, Pocock says.

The ultimate objective is the creation of a new cleft palate centre on one floor of the National Hospital of Odonto-Stomatology. Tsang says financial constraints—the Ho Chi Minh City facility is funded by government—is a deterrent to the wholesale adoption of the BC model. However, there is some urgency to improving the level of care currently offered. A congenital disorder, the rate of cleft lip and palate in Vietnam, at about one in 500 children, is double the rate in Canada.

Tsang estimates that the national hospital will be able to treat about 200 babies annually with the reorganization.

Pocock will be returning to Vietnam in May to attend the National Hospital of Odonto-Stomatology’s 1st Annual National Cleft Lip and Palate Conference, which will proudly showcase the advances in care and treatment they are putting into place.

Such a high level of care, says Pocock, is as important for the children of Vietnam as it is for Canadian kids. “You make a huge impact on that person’s appearance and life and how they feel about themselves.”

November/December 2017 Just For Canadian dentists

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motoring

D r . k e l l e n s i lv e r t h o r n Dr. Kellen Silverthorn is Just For Canadian Dentists’ automotive writer. He tries to keep one convertible and/or one track-day car in the family fleet.

Is 30 a lot?

I

’ve notched the crash helmet 30 times.

Figuratively that is, once for each different track raced or hot lapped.

I’ve been conscious of that approaching landmark of 30 for a few years. Now that I’ve reached it, I’m curious—is 30 a lot?

If you’re reading this magazine, then 30 years old is not a lot. Regardless of your age, and unless you are the character Dirk in the movie Boogie Nights, 30 different sexual partners would qualify as more than a few in most people’s books.

Have I been swimming in 30 different lakes? I think so, but don’t ask me to name them (nor the partners). Played on 30 formal or semi-formal sports teams? No, not me.

mountain climbing expedition. The racing part has gotten far more accessible in recent years, although there are still far more ski hills or golf courses or mountain peaks than racetracks. Do you know where your nearest permanent road-racing circuit is? (Not the roundy-round kind). There are less than 10 across Canada, and none currently between the Okanagan and Peterborough.

Insurance requirements at most racetracks mean someone organizing a full complement of corner workers and safety response personnel. If your goal is to actually race against other cars then a sanctioning body (equivalent to a College of Dentistry) will have all kinds of requirements

hot laps

Two of 30: Daytona (left and bottom right) and Laguna Seca are checked off the list

I seem more drawn to individual or paired endeavours. (No wise cracks on that one.)

Thirty “rated” mountain peaks climbed?

That feat would impress me, as I’m a little bit afraid of heights, and I know many efforts are not successful in reaching the peak. Ski hills? I can think of four that I’ve visited more than 30 days each. But 30 different places?

(Pause for count). Yes, I’m just over 30 across three continents, but I’ve seriously stalled on accumulating more.

For many of these activities, it’s mostly a matter of just showing up. If you don’t have the equipment, you can typically rent it or swim commando or take a little blue pill.

And a hundred bucks is usually tops.

Racing a car around a real racing circuit is almost as logistically challenging as a

14

for approving racing cars, racing drivers and the administration of the race.

This description of road racing makes getting to race sound daunting. Fortunately, the various Crap-can racing organizations make it all surprisingly affordable and accessible. I’ve raced Daytona and Laguna Seca and four other great tracks this way, with “cold call” postings on their on-line forums. I’ve made a lot of friends through my involvement in these semi-affordable endurance races too. I’ve raced at night.

I’ve been pitstop crew for my fellow team drivers. I’ve gone sleepless for no pay, just like on-call. I’ve even won this continent’s only 36-hour race ever held.

Not quite ready to find your inner Mario Andretti? Fear not, there are other options

Just For Canadian dentists November/December 2017

short of a racing licence to get you on track.

First, starring in Las Vegas, is the Super Car Laps concept. Pay hundreds, not thousands, and take a Ferrari, Lambo, McLaren, Aston etc. around that racetrack with an instructor riding shotgun. And Super Car Laps equivalents are now playing and/or coming soon to a number of Canadian racetrack venues. Perhaps a special gift for someone you know? (Or a certain columnist?)

Less “costly” than Super Car Laps, and more conducive to becoming a better performance driver, is to take your own performance car to a DE (Driver Education) Event held at various tracks. The Porsche club or BMW club are usually involved. Club volunteers provide the instruction and supervision as you gradually build speed throughout the day. A caveat is that unless you have the right car model for this useabuse then your tires and brakes may get thrashed—penny-wise but pound-foolish.

Many tracks have commercial race driving schools within their operations that will rent performance cars upon enrolment.

Some even offer single-seater, open-wheel racers. This tuition is more expensive than DE enrolment, as well as Super Car Laps quickies. The upside of the commercial school is professional instruction through the day and your car expenses are a known. (Of course, if you crash in any DE commercial school car or a Super Car Laps vehicle, you’re on the hook for the repairs).

So, back to “is 30 a lot?” Yes and no.

Thirty isn’t a lot if you’re a seasoned pro or long-suffering amateur. If you’ve put in your 10,000 hours to mastering performance driving, then 30 tracks is a given. Even Crapcan racing will cost you more than $200 per hour of track time, so 10,000 hours is hardly for the feint of wallet. Scions or the truly gifted line up here please.

For most of the rest of us, 30 race helmet notches would require a family that tolerates spending all discretionary time and money (and then some) on racing. I’ve bucked convention in getting to 30 tracks without having to do that. Mostly, I’ve been at this for 30-some years trying to add one new track a year. Boogie Nights meets middleaged motoring male.

courtesy of Blane Aarup (bottom right) and Brian Peele (left and top right)

It’s an investment to race a car around a real racing circuit…or is it?

travel the world

connecting in

Costa Rica story

16

+ photography by Jenn Smith Nelson

Just For Canadian dentists November/December 2017

travel the world

Atop a mountain in Uviata, guests are eye level with the clouds at Kura Design Villas. below A ChestnutMandibled Toucan chows down on vegetation. opposite page, top White-headed Capuchin monkey on a beach minutes from Lapa Rios. opposite page, bottom Costa Rica’s incredible scenery as seen on a horseback ride with Rancho La Merced.

“B

irds saved me once,” I confide to my travel partner who replies, “Sounds like there’s a story there.” Over the coming week in the tropical forests, valleys, cliffsides and seascapes of Costa Rica, amidst a cacophony of wildlife, I learned how right she was.

My journey begins in Costa Rica’s highlands, in the eco-paradise of the Central Valley of San Jose. The capital city welcomes me with a warm hug of humidity to its urban jungle surrounded by hills, mountains and volcanoes that meet rain- and cloud-forests.

November/December 2017 Just For Canadian dentists

17

travel the world

travel the world

It’s late and dark when I arrive at Finca Rosa Blanca, a boutique property and organic coffee plantation. Twenty minutes from the airport, positioned 4,000 feet above sea level, it’s just far enough from the city to enjoy sprawling views of neighbouring hillsides and the valley below. Fourteen casas with private verandahs feature bespoke tile, artwork and murals, handcrafted furniture and architectural design elements like art nouveau-inspired columns, rounded archways and window frames.

I explore the 40-acre plantation the next morning and learn about the property’s shade-grown organic coffee production and how it’s cultivated, harvested and processed by hand. Strolling under tree-shaded pathways, I also learn a thing or two about crossspecies interdependency.

Despite the beauty of the décor and the storytelling on sustainability, I’m distracted—the landscape and wildlife compete for my attention. A group of cicadas nearly deafen me at one point, and vibrant birds, ranging from stunning red Summer Tanagers to Bluecrowned Motmots with feathers of orange, green, blue and black, constantly keep me on the lookout.

My ears perk up when guide, Ulysses, explains the significant role birds play on the plantation as our group watches a tiny Rufus Capped Wren jump from plant to plant. “Wrens are one of the most important birds we have here for insect control, which help protect our trees,” he shares. The property’s 5,000 planted native trees (and 50+ species) also give back to the birds by producing shade and nitrogen, acting as a biological corridor for the 200 or so species of tropical migrants.

Post tour, I put my taste buds to work with a cupping experience called catación, during which I attempt to discern what makes a good cup of joe (distinguishing and recognizing aroma, acidity, body, flavour and finish). And those who really dig coffee can request a five-course menu featuring coffee as the main ingredient (think Coffee Rubbed Beef Tenderloin). I also indulge in the Pura Vida Coffee Scrub at El Targuá Spa. Fully caffeinated, I take flight again the next morning, this time landing in Puerto Jimenez, the Osa Peninsula’s largest city along the country’s southwestern coast. My local guide promises plenty of wildlife during the 35-minute drive, including, of course, birds.

Ten minutes in and two birds checked off my life list, I’m propelled to my happy place. My squeals of delight over the sighting of a Dalton Lapwing, followed by a Tropical Screech Owl, quickly reveal my fanaticism for wildlife. Continuing over small rivers and alongside teak-wood plantations, my travel companion and I ask to stop every five minutes. Our heads hang outside the windows catching the south’s warm breezes as we scour the landscape.

Every minute, new birds appear. Great Kiskadees line up, littering barbed-wire fences and fields are full of egrets hitching rides atop cattle. By a stream, I see a Green Kingfisher balanced on a branch looking for lunch, while on the ground across the way is a Crested Caracara, a strikingly patterned bird of prey that sports a signature black cap and intimidating yellow talons.

The guide spots a two-toed sloth tightly bundled up high in a tree, then a Cayman Alligator, some turtles, and even more if you go birds. His promise holds true.

Want to visit a resort that is committed to sustainability and authentic experiences?

Book into one of these or other properties offered by Cayuga Collection: cayuga collection.com

We pull into Lapa Rios Eco Resort and are welcomed by a congregation of high-energy Spider Monkeys who pause as they swing through the trees as if to get a good look at this new group of visitors. Known for its seclusion and pristine beaches set next to some of the country’s oldest growth forests, Lapa Rios is also recognized as a National Geographic Unique Lodge of the World. I soon find out it’s also THE lodge in Costa Rica for wildlife, especially bird lovers (with 300+ species). There’s everything from insects and lizards to marine animals and rainforest-dwelling species like monkeys, armadillos, opossums and even the very elusive pumas. And I’m warned by staff of the resort’s natural “howler” alarm clocks.

I make my way down what feels like a million steps following the forest’s natural ridgeline to my bungalow on the rainforest floor (it’s actually 269—I counted between panting breaths later on the way up). Damp with sweat, I crash onto my mosquito-netted bed for a bit, and then step onto the balcony. An unobstructed view of the rainforest and Pacific meets me outside.

Lush landscape is abuzz with hummingbirds flitting furiously between heaps of birds of paradise flowers. I hear monkeys in the distance and see a toucan on a branch mere metres away plucking away at vegetation. It’s difficult to pull myself away but a sunset bird tour is calling.

Along the same road we came in on, our birding group observes the antics of a male Black-Throated Trogon as it passionately courts a nearby female. Being so close to so many new birds, I’m hardly able to contain my excitement. Reacting to every sound and movement, I’m like jungle paparazzi. The only problem is I’m so animated my hands shake wildly, blurring my images.

“You’ve got warbler’s neck,” a woman jokes while I try to work out kinks from my strained neck.

After a few dreamlike hours filled with more brilliantly hued birds like Cherry Tanagers, Scarlet Macaws and Crimson-Fronted Parakeets, we turn back. Tropical Kingbirds perched on posts remind me of Western Kingbirds back home.

And my ex-husband, who introduced me to birding.

In happier times, we’d take long drives along country roads in Canada’s prairies in search of bluebirds, owls and hawks. He’d help me identify ducks, which, at the time, all looked the same. Over the years, my interest in birding increased as his seemed to wane. When our marriage finally fell apart after 14 years together, I weathered the tough times outdoors, listening to and watching birds. Mesmerized, I’d sit for hours soothed by the meditative sounds of their trills and chirps.

Through these small slices of solace I became part of the landscape—deeply rooted to the environment, my avian friends and myself. This daily practice connected me to something larger and allowed for healing.

The birds saved me.

And it’s the birds, not the howlers that wake me the next morning. Bird chatter urges me to peel open my eyes and welcome the dawn. It’s another glorious day and before starting out on the Ridge Hike, I spot a male three-toed sloth and two species of monkeys— the adorably small Squirrel Monkey and, finally, the notorious noisemakers: Howler Monkeys.

Weaving through regenerating trees and carefully stepping over massive green roots, my hiking compadres and I trek between

opposite page, top row from left Beautiful design elements allow the outside world in at Finca Rosa Blanca; Collared Anteater; Namesake sushi, the Kura roll topped with crispy onions and carrots. middle row from left “Pura Vida,” a common phrase in Costa Rica, describes its natural beauty and optimistic spirit of its people; Sunset reflections in Kura’s gorgeous infinity pool overlooking the ocean; Squirrel Monkeys, one of four monkey species found within the Osa Peninsula. bottom row from left Cupping experience or catación at Finca Rosa Blanca; Staring contest with a Common Black Hawk near Lapa Rios; Sticky Chicken Strips at Kura.

November/December 2017 Just For Canadian dentists

19

travel the world

Join us for these fantastic learning opportunities

Hands on Courses / Didactic Lectures from World Renowned Speakers ADVENTURE AND LEARN

MAUI, HAWAII

JANUARY 29–FEBRUARY 2, 2018 Fairmont Kea Lani Resort ANNUAL SKI SEMINAR

WHISTLER, BC

FEBRUARY 8–10, 2018 Four Seasons Resort DENTAL PRACTICE TRANSITION SEMINAR AND GOLF WEEKEND

PALM SPRINGS, CA

FEBRUARY 23–25, 2018 Omni Rancho Las Palmas Resort and Spa, Rancho Mirage, California UBC ORTHODONTIC SYMPOSIUM

BIG ISLAND, HAWAII MARCH 26–30, 2018 Fairmont Orchid Resort

To register and for further information on all of our CDE programs please visit us at www.dentistry.ubc.ca/cde/travel-and-learn Local 604·822·6156

Toll Free 1·877·328·7744

cde@dentistry.ubc.ca

Pacific Dental Conference March 8-10, 2018

Join us in Vancouver, BC

Three days of varied and contemporary continuing education sessions are offered, covering topics relating to clinical excellence, practice excellence and personal development (something for the entire staff) Over 130 speakers and 150 open sessions and hands-on courses to choose from, as well as the Live Dentistry Stage in the spacious Exhibit Hall Two day tradeshow with over 300 exhibiting companies (Thurs/Fri) PDC Lab Expo on Saturday – One day of exhibits area and lectures for Dental Technicians and all Dental team (lunch included)

Alan M. Atlas Aesthetics

John West Cathia Bergeron Lesley David

Jeff Coil Endodontics

Cheri Wu Periodontics

Timothy Donley Glenn van As Rodrigo Sanches Cunha

Greg Psaltis Pediatrics

Bernard Jin Mark Lin Juan F. Yepes

Stephen Wagner Removable Prosthodontics

Official conference of the:

March 10

Kristina Perschbacher Peter Jacobsen Susanne Perschbacher Jo-Anne Jones David Hornbrook Lois Banta

www.pdconf.com

Registration and program information at...

Save money by registering before January 12th, 2018

20

Just For Canadian dentists November/December 2017

primary and secondary forests. Fivehundred-year-old trees tower above and leafcutter ants transporting leaves march purposefully below.

The hike quickly turns into another bird-watching expedition, thanks to a birding couple in the group. Sensing our enthusiasm, our guide Edwin, switches gears. Soon we all work together to identify each sighting.

Using a laser, he points to spots he’s scouted over his 21 years guiding. He shows us a Crested Owl, perched so high and camouflaged so well, we’d likely never spot it on our own.

Later, we’re deep into the secondary forest ambling alongside walking palms with stilted root systems. In a hollowed tree hangs a group of long-nosed bats and moments later we stumble upon a Collared Anteater clumsily trying to slide down a tree trunk, slipping every few metres, attempting to get out of sight.

It’s December, the tail end of the rainy season (May to November), and for a short while, light rain trickles, cooling us down.

At a shallow yet steadily flowing river we remove our shoes to cross, and then follow the path to a small waterfall before heading back to the resort.

Leaving the next day is hard, but the blow is softened at Kura Design Villas. A modern, luxurious six-room (adult-only) property in the small village of Uvita, it’s set atop a mountain with an infinity pool overlooking the ocean and Marino Ballena National Park.

After jungle trekking, my trip ends with a couple days of posh pampering, cocktails and cuisine. I fill up on a locally inspired menu with microgreens produced onsite and freshly caught seafood like octopus, seabass and yellow-fin tuna served in various forms of ceviche, rolls, tartare and sashimi.

Relaxation and reflection come next.

Settled poolside, I spot a hawk fly by at eye level and break into a wide grin. Costa Rica’s birds have won me over (and all of its wildlife and landscape, from anteater to howler, coffee plantation to valley floor to cliff-side infinity pool). But, actually, the birds had me at first tweet.

Then I realize it. It’s bird therapy—at home or with the 300-plus species in Costa Rica. Birds will always be there to connect with throughout travels and life to remind me how far I’ve come on my journey. But it took the Costa Rican birds to remind (and tweet) me that.

miami / halifax / melbourne / prague / flores … |

ce

calendar

An intern ation a l guide to con tinuing denta l Education

fall 2017 + beyond

miami

“Le Corbusier” public art

“Sprache der Vögel,” Margulies Collection

Wynwood Walls Inside the de la Cruz Collection

Miami vibes on South Beach

South Beach “Fly’s Eye Dome” public art

[more]

miami modern: Where art is hot (CE events in Miami + beyond are highlighted in blue.)

barb sligl

A

h, Miami. It conjures hotness…as in beach, beach bodies and spicy Cuban fare, moves and music. And, yes, there’s all that. But there’s a hot factor in its art scene too.

The city has become a modern-art mecca, which Art Basel Miami shines a bold spotlight on. The see-and-beseen party gets the glitterati out (think Leo and George and such), mingling, critiquing and buying contemporary artwork (this year it’s on December 7 – 10).

But to partake in Miami’s art scene all you need to do is walk through Wynwood Arts District (wynwoodmiami. com). Edgy and all things hip, this once industrial ’hood is now home to more than 70 art galleries, performance spaces, shops, bars and restaurants. And its crown jewel is the Wynwood Walls street-art installation (thewynwoodwalls.com).

Beyond those vivid walls are galleries within old warehouses, now showcasing museum-worthy private collections. Your mind may be blown at the Margulies Collection at the Warehouse (margulieswarehouse.com), housed in a 45,000-square-foot retrofitted warehouse that presents seasonal exhibitions from the vast collection of renowned art collector Martin Z. Margulies.

Sample artwork: the spread wings of a three-ton sculpture by German artist Anselm Kiefer. Sprache der Vögel, or “Language of the Birds,” refers to 20th-century French alchemist Fulcanelli’s ideas on hidden truths and the transformative nature of alchemy. Stand beneath its massive wingspan and let its meaning soak in.

There’s more to ponder at the de la Cruz collection (delacruzcollection.org), in the nearby Design District (miamidesigndistrict.net). An extension of billionaire art lovers Rosa and Carlos de la Cruz’s home, it’s another massive (30,000 square feet) contemporary art space showcasing mind-boggling sculptures, paintings and installations. And it’s free to the public.

Also free in the Design District is the Institute of Contemporary Art (icamiami.org), which is all about experimentation in contemporary art. A new 20,000-square-foot exhibition space and 15,000-squarefoot sculpture garden (yes, Miami likes to go big) open on December 1, 2017.

Still in the Design District, meander the pedestrianfriendly maze of shops and office spaces to find various public art pieces like Neo-Futuristic architect Buckminster Fuller’s “Fly’s Eye Dome,” which is…just that. A 24-foot

Check out miamiand beaches.com

fly-eye-like sphere that’s considered a green-architecture pioneer—an interactive sculpture that the artist called the “autonomous dwelling machine.” It connects underground parking to the sky and courtyard above (part of the Palm Court shopping centre and another must-see design project composed of glazed-glass fins by architect Sou Fujimoto), where you’ll find a giant bust of Le Corbusier by French artist Xavier Veilhan. Surreal.

Just south is the Pérez Art Museum Miami (pamm. org), Miami’s main art museum, which, besides the art inside, is set in a 200,000-square-foot showpiece by Pritzker Prize-winning architects Herzog & de Meuron. Its simple-and-sleek three-storey slatted canopy, hanging vertical garden and expansive deck overlook Biscayne Bay—a celebration of the city’s tropical vibe.

And on the other side of Biscayne Bay is the Art Deco wonderland of South Beach, where there’s both eye and ear candy… Gape at the curvaceous shapes and pastel palettes of iconic architecture from the Rat Pack era and then have picnic in the park while listening to the New World Symphony (nws.edu) projected on the façade of yet another architectural masterpiece, this time by Frank Gehry (see page 5). It’s Miami modern. — Barb Sligl

November/December 2017 Just For Canadian dentists

21

Ethics

Endodontics

Cosmetics/Aesthetic

Anesthesia/Sedation

c ece c awhen lendar where

MORE CE Full-access CE calendar and destinations at justforcanadiandentists.com/ce/

topic

sponsor

contact

website

Dec 16-21

Edmonton Alberta

IV Sedation (Session 3) / Two Drug

University of Alberta

780-492-5391

dentistry.ual berta.ca/cde

Dec 18-21

Key Biscayne Florida

Current Topics In Anesthesia

Northwest Anesthesia Seminars

800-222-6927

nwas.com

Jan 24-28 2018

Boston Massachusetts

Yankee Dental Congress

Massachusetts Dental Society

800-342-8747

massdental.org

Feb 16-18 2018

Vancouver British Columbia

Mastering Pediatric Sedation; A Nitrous Oxide/ Oral Pediatric Minimal Sedation Course

Sea to Sky Dental-Ed

778-984-0915 See Ad Page 37

dental-ed.com

Ongoing

Leuven Belgium

Biocompatible And Durable Restorations With Glass Ionomers From GC

GC Europe

See Website

gceurope.com

Monthly Courses

Vancouver British Columbia

Botox, Dermal Fillers, Lasers

Pacific Training Institute for Facial Aesthetics

855-681-0066

ptifa.com

Dec 08-09

Miami Florida

Botox & Dermal Fillers & Frontline TMJ & Orofacial Pain

American Academy of Facial Esthetics

888-543-2348

facialesthetics. org

Jan 18 2018

Muskegon Michigan

Anterior Resin Bonding: Truly The Universal Dental Material; Cosmetic Smile Design

Michigan Dental Association

800-589-2632

smilemichigan. com

Dec 23-30 2018

Caribbean Cruise

Cosmetic Dentistry With Dr. Brian LeSage

Mindware Educational Seminars

888-574-8288 See Ad Page 26

mindwaresem inars.com

Ongoing

Vancouver British Columbia

Endodontics Unsponsored

604-987-2285

vancouverroot canals.com

Dec 08-09

Los Angeles California

The USC 16th International Endodontic Symposium

University of Southern California Herman Ostrow School of Dentistry

213-821-2127

uscdentalce.org

Feb 23-24 2018

Miami Florida

TMD Workshop

Clinical Mastery Series

480-489-5551

clinicalmastery. com

Apr 25-28 2018

Denver Colorado

Annual Session 2018

American Association of Endodontists

800-872-3636

aae.org

Oct 13-27 2018

Japan Cruise

Dr. Brian D. Jafine – What’s HOT, What’s NOT And Kennedy Professional What’s NEW In Endodontics!

Education Seminars

877-536-6736

kennedysemi nars.com

Oct 21-25 2018

Key Biscayne Florida

TMD In Restorative Practice

The Pankey Institute for Advanced Dental Education

800-472-6539

pankey.org

Ongoing

Online

Dental Liability Alert

Rutgers School of Dental Medicine

973-972-4242

sdm.rutgers.edu

Jun 08 2018

Fairfield New Jersey

Ethics & Recordkeeping

Dental Studies Institute

973-808-1666

dsi-nj.com

new CE to be placed Course #1 Shaping, Cleaning,And Obturation Of

Root Canal Systems Course #2 Re-Treatment & Other Complex Cases

don’t miss The 38th Annual

Dental Forum in hawaii! maui February 3-10 &/OR kauai February 10-17, 2018

Dental Seminars & Symposia, LLC

22

Just For Canadian dentists November/December 2017

For details & registration, visit

www.dentsem.com or call 952.922.1707

For travel information, call Linda

800.826.6644

or email linda@travelleaders-cf.com

MORE CE Full-access CE calendar and destinations at justforcanadiandentists.com/ce/

General Dentistry

ce

calendar

ce

when

where

topic

sponsor

contact

website

Jan 29Feb 02 2018

Maui Hawaii

Travel And Learn

UBC Continuing Dental Education

877-328-7744 See Ad Page 20

dentistry.ubc. ca/cde

Feb 03-10 2018

Maui Hawaii

Medical Emergencies, New Methods & Materials, Wellness

Dental Seminars & Symposia

952-922-1707 See Ad Page 22

dentsem.com

Feb 08-10 2018

Whistler British Columbia

Ski And Learn

UBC Continuing Dental Education

877-328-7744 See Ad Page 20

dentistry.ubc. ca/cde

Feb 10-17 2018

Kauai Hawaii

Restorative, Pediatric, lmplant & Forensic Dentistry

Dental Seminars & Symposia

952-922-1707 See Ad Page 22

dentsem.com

Feb 22-24 2018

Chicago Illinois

153rd Chicago Dental Society Mid-Winter Meeting

Chicago Dental Society

312-836-7300 See Ad Page 10

cds.org

Feb 23-25 2018

Palm Springs California

Golf And Learn

UBC Continuing Dental Education

877-328-7744 See Ad Page 20

dentistry.ubc. ca/cde

Mar 09-16 2018

Turks & Caicos

Oral Medicine, TMD, Oral Pain-Diagnosis & Meds - Dr. Gary Klasser

Kennedy Professional Education Seminars

877-536-6736 See Ad Page 24

kennedysemi nars.com

June 2018 to June 2020

Gainesville Florida

Comprehensive Dentistry Program Class 30 AGD MasterTrack Course

888-550-4590 See Ad Page 25

ce.dental.ufl.edu

Jul 01-08 2018

Western Mediterranean Cruise

Integrative Dental Medicine: The Next Great Frontier In Dentistry

Inc./University at Sea

800-422-0711 See Ad Page 27

continuingedu cation.net

Jul 15-29 2018

British Isles Cruise

At Sea Symposia On Dental Care Aboard The AllInclusive Crystal Serenity

Professional Education Society

877-737-7005 See Ad Page 33

pestravel.com

Aug 06-16 2018

East African Safari

Kenya And Tanzania - Experience The Wildebeest Migration And The Big Five, Maasai People, Ngorongoro Crater With Dr. Michael Goldberg-Periodontist

Mindware Educational Seminars

888-574-8288 See Ad Page 26

mindwaresem inars.com

Sep 08-18 2018

Portugal & Douro River Cruise

Current Dental Issues Symposium In Lisbon & 7-Night AMA Waterways River Cruise

Professional Education Society

877-737-7005 See Ad Page 33

pestravel.com

Oct 10-21 2018

Prague Vienna & Budapest

Achieving Superb Results With Every Day, Direct And Indirect Procedures Implants And CAD CAM With Dr. Sam Halabo

Mindware Educational Seminars

888-574-8288

mindwaresem inars.com

Oct 21-28 2018

Southern France River Cruise

Dental Symposium Confronting Dental Healthcare Professional Education Needs / 7-Night Uniworld River Cruise Avignon Society To Lyon

877-737-7005 See Ad Page 33

pestravel.com

Jan 20Feb 01 2019

Rio to Buenos Aires Cruise

Dental Healthcare Delivery In Challenging Environments / Brazil, Uruguay & Argentina On Regent Explorer

877-737-7005

pestravel.com

University of Florida new CE to be placed Continuing Education,

Professional Education Society

HANDS ON EXTRACTION CLASSES

Stop Referring your Retirement Money to the Oral Surgeon. Come Learn How to Remove Teeth Quickly and Confidently by Mastering the following procedures: Flaps, Sectioning, Removing Bone with Hand Pieces, Closing Sinus Perforations, Stopping Bleeders, Incising Abscesses and Placing Drains, Removing Wisdom Teeth, and MUCH more.

Classes offered Four Times a Year!

Contact us or visit our website for upcoming dates.

54 CE Hours on Live Patients Approved PACE Program Provider FAGD/MAGD credit.

Approval does not imply acceptance by a state or provincial board of dentistry or AGD endorsement.

4/1/2016 to 3/31/2020. Provider ID 218239.

Contact: Dr. Tommy Murph T: 843-488-4357 or E: drtommymurph@yahoo.com

Retire Years Earlier!

www.WeTeachExtractions.com November/December Just For Canadian dentists

23

Implantology

Geriatric Dentistry

c ece c awhen lendar where

24

MORE CE Full-access CE calendar and destinations at justforcanadiandentists.com/ce/

topic

sponsor

contact

website

Advanced Continuing Education Systems

888-844-2237

aces4ce.com

Ongoing

Online

Periodontal Disease In The Baby Boom Population

Ongoing

Online

Treating The Aging Baby Boomer: Looking Through Dental Care The Crystal Ball

800-543-2577

dentalcare.com

Multiple Dates

San Diego California and Las Vegas Nevada

Annual Fellowship Program Jun 20-25 & Jul 19-23, 2018 CII Campus San Diego And UNLV Campus Las Vegas

California Implant Institute and University of Nevada, Las Vegas

858-496-0574

implanteduca tion.net

Multiple Dates

Vancouver British Columbia

A.A.I.D.Vancouver Maxicourse

888-teeth-99

vancouvermaxi course.com

Oct 28Apr 22 2018

New York New York

Columbia University

212-305-7124

dental.colum bia.edu/ce

Jan 20-27 2018

Secrets Resort Huatulco Mexico

Problem Solvers For Restorative Dentistry Dr. Howard Strassler

Kennedy Professional Education Seminars

877-536-6736 See Ad Page 24

kennedysemi nars.com

Jan 25-27 2018

Santo Domingo Dominican Republic

Live Patient Implant Placement

305-944-9636 See Ad Page 35

implantsemi nars.com

Feb 03-04 2018

Boston Massachusetts

new CE toImplant Seminars be placedImplant Seminars Boston Implant Continuum - Session 1

305-944-9636 See Ad Page 35

implantsemi nars.com

Feb 09-10 2018

Gainesville Florida

Implant-Based Planning And Treatment Options For Full-Arch Fixed Restorations

University of Florida

888-550-4590

ce.dental.ufl.edu

Feb 17-24 2018

Montego Bay Jamaica

Implant Placement & Maintenance Dr. Hoda Hosseini

Kennedy Professional Education Seminars

877-536-6736 See Ad Page 24

kennedysemi nars.com

Mar 01-03 2018

Santo Domingo Dominican Republic

Live Patient Third Molar

Implant Seminars

305-944-9636

implantsemi nars.com

Mar 16 2018

Orlando Florida

Demystifying Attachment Dentistry

University of Florida

888-550-4590 See Ad Page 25

ce.dental.ufl.edu

Apr 05-07 2018

Santo Domingo Dominican Republic

Live Patient Facial Rejuvenation

Implant Seminars

305-944-9636 See Ad Page 35

implantsemi nars.com

Apr 05-07 2018

Halifax Nova Scotia

Foundations In Implant Dentistry Dr. Michael Gillis (Implant Surgery Session 3)

Gillis Dental Implants

902-405-0077

gillisdental implants.com

AAID Vancouver MaxiCourse: Comprehensive Dental Implant Training Post-Grad Program 2017: Nov 17-19, Dec 08-10 2018: Jan12-14, Feb 09-11, Mar 16-18, Apr 13-15, May 04-06, Jun 01-02

Comprehensive Implantology Continuum, Part 1

Option 1, 6 weekends: 2017-Oct 28-29, Nov 18-19; 2018Jan 20-21, Feb 10-11, Mar 17-18, Apr 21-22 Option 2, 2 weeks: Week 1 - Oct 28-Nov 2, 2017;Week 2 - Apr 17-Apr 22, 2018

Just For Canadian dentists November/December 2017

MORE CE Full-access CE calendar and destinations at justforcanadiandentists.com/ce/

Orthodontics

Oral Surgery

Medical/Dental Issues

Implantology

ce

calendar

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where

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Apr 06-07 2018

Gainesville Florida

Hard-tissue Grafting Options For The Single Or Adjacent Missing Tooth Site

University of Florida

888-550-4590 See Ad Page 25

ce.dental.ufl.edu

Jun 17-28 2018

Tour of Spain

Enhancing Diagnosis, Case Acceptance & Restorative Outcomes For Implants With Dr. David Little

Mindware Educational Seminars

888-574-8288

mindwaresem inars.com

Sep 16-20

Los Angeles California

UCLA Dental Implant Continuum - Module 6

UCLA School of Dentistry

310-206-8388

dentistry.ucla. edu/

Ongoing

Cayman Islands Various Topics And Dates

Cayman Islands Medical & Dental Society

345-945-4388

caymancham ber.ky

Ongoing

Online

Dental Emergencies: Cardiac Emergencies

American Seminar Institute

866-611-5599

americansemi nar.com

Ongoing

Online

Preventing And Controlling Healthcare Associated Infection In The Dental Practice

eDen Education Pty

800-773-7571

e-deneduca tion.com

Jun24-Jul 01 2018

Western Mediterranean Cruise

Medical Emergencies Update 2018

Virginia Commonwealth University School of Dentistry

804-828-0869

go.vcu.edu/ dentistryce

Ongoing

Online

Minimally Traumatic Surgical Extractions In General Practice

MetLife Quality Initiatives Program

866-438-5472

metdental.com

Nov 17-18

Boston Massachusetts

Oral Surgery For The General Practitioner

617-638-4700

bu.edu/den tal/ce

Jan 20-26 2018

Jutiapa Guatemala

Hands On Extraction Course

Seminars

843-488-4357 See Ad Page 23

weteachextrac tions.com

Apr 06-13 2018

Flores Guatemala

Hands On Extraction Course

Dental Development Seminars

843-488-4357 See Ad Page 23

weteachextrac tions.com

Jun 30Jul 05 2018

Mixco Guatemala

Hands On Extraction Course

Dental Development Seminars

843-488-4357 See Ad Page 23

weteachextrac tions.com

Jan 26-27 2018

Boston Massachusetts

Case Finishing And Mechanics

Rondeau Seminars

877-372-7625

rondeausemi nars.com

Mar 26-30 2018

Big Island Hawaii

Orthodontic Symposium

UBC Continuing Dental Education

877-328-7744

dentistry.ubc. ca/cde

Apr 21 2018

Moose Lake Minnesota

Moose Lake Hands-on Ortho Course

Academy of Gp Orthodontics

800-634-2027

academyg portho.com

Aug 24-27 2018

Melbourne Australia

Comprehensive Orthodontics: Live Series

Progressive Orthodontic Seminars

714-973-2266

posortho. smilestream. com

new Goldman CE toSchool of Dental Medicine be placed Dental Development Boston University

November/December Just For Canadian dentists

25

Practice Management, Technology and Planning

Prosthodontics/ Restorative

Pharmacology/ Therapeutics

Pediatric Dentistry

c ece c awhen lendar where

MORE CE Full-access CE calendar and destinations at justforcanadiandentists.com/ce/

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Disney World Florida

Pediatric Dental Pearls For The General Dentist

Pediatric Dental Seminars

601-750-5947

pediatricden talce.com

Feb 15-26 2018

Vancouver British Columbia

Mastering Pediatric Sedation; An Inhalation/Oral Pediatric Moderate Conscious Sedation Course

Sea to Sky Dental-Ed

778-984-0915 See Ad Page 37

dental-ed.com

Ongoing

Online

Chemical Therapeutic Agents For Treatment Of Periodontal Disease

Home Study Solutions

877-547-8933

homestudyso lutions.com

April 13-15 2018

Singapore

IDEM Singapore 2018 International Dental Exhibition And Meeting

Koelnmesse

65-6500-6723

idem-singa pore.com

Winter 2018

Toronto Ontario

Multidisciplinary Approach To Implant Prosthodontics - Didactic Sessions - Jan 19-20, Mar 02-03, May 04-05 Hands On Sessions - One Day Only From The Following Two Dates: Feb 23 Or Feb 24

Genesis Continuing Dental Education

416-229-6002

genesiscde.com

Apr 13-14 2018

Ponte Vedra Beach Florida

Anterior Aesthetics LIVE In The Op

Clinical Mastery Series

480-489-5551

clinicalmastery. com

Dec 23 2017Jan 07 2018

Cruise Around South America

Get More, Keep More And Do More For Your Patients With Dr. Phillip Palmer

Mindware Educational Seminars

888-574-8288 See Ad Page 26

mindwaresem inars.com

Feb 02 2018

Gainesville Florida

Caring For An Aging Population: Clinical Strategies For The Dental Team

University of Florida

888-550-4590

ce.dental.ufl.edu

Mar 10-18 2018

Caribbean Cruise

Digital Technology In The Modern Dental Practice - Dr. Amarjit Rihal

Kennedy Professional Education Seminars

877-536-6736

kennedysemi nars.com

Apr 04 2018

Victoria British Columbia

Your Thriving Independent Practice

Victoria and District Dental Society

250-519-1072

vicdds.ca

May 13-20 2018

Eastern Caribbean Cruise

Setting Your Dental Practice Apart - What’s The Difference?

Continuing Education, Inc./University at Sea

800-422-0711 See Ad Page 27

continuingedu cation.net

May 28Jun 07 2018

Ireland and Iceland Cruise

Dental Treatment Planning And Sequencing; The Keys To Predictable, Profitable Dentistry

Continuing Education, Inc./University at Sea

800-422-0711 See Ad Page 27

continuingedu cation.net

Jun 29-30 2018

Denver Colorado

Catalyst - Acquire Bigger Cases & Convert More Patients

Progressive Dental

727-286-6211

progressive dentalmarket ing.com

Jul 09-14 2018

Key West and Havana Cruise

Comprehensive Dentistry And The Dental Team

Continuing Education, Inc./University at Sea

800-422-0711

continuingedu cation.net

Jul 31Aug 09 2018

Iceland Cruise

Brad Labrecque – Dental Technology…How To Integrate The Newest Technology Into Your Dental Practice

Kennedy Professional Education Seminars

877-536-6736

kennedysemi nars.com

Apr 13 2018

new CE to be placed

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

26

Just For Canadian dentists November/December 2017

For more information - Call 800-422-0711 or visit www.ContinuingEducation.NET

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February 24, 2018 Treating the Apprehensive Dental Patient, Medical Emergencies and Practice Jewels 14 CE Credits 7-Night Eastern from Ft. Lauderdale Royal Caribbean’s Harmony of the Seas April 1, 2018 Comprehensive Dentistry and the Dental Team: The Pursuit of Excellence 14 CE Credits 7-Night Eastern Caribbean from Ft. Lauderdale Holland America’s ms Eurodam May 13, 2018 Setting Your Dental Practice Apart - What’s the Difference?

14 CE Credits 7-Night Eastern Caribbean from Fort Lauderdale Royal Caribbean’s Allure of the Seas June 29, 2018 Oral, Maxillofacial, and Head and Neck Pathology 14 CE Credits 7-Night Alaska from Seattle, Washington Celebrity Cruises’ Celebrity Solstice July 1, 2018 Integrative Dental Medicine: The Next Great Frontier in Dentistry 12 CE Credits 7-Night Western Mediterranean from Barcelona Royal Caribbean’s Symphony of the Seas Please visit www.ContinuingEducation.NET for current CE Program Approval Statements, course fees, and cancellation policies.

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July 9, 2018 Comprehensive Dentistry and the Dental Team: The Pursuit of Excellence 12 CE Credits 5-Night Key West and Havana from Tampa Royal Caribbean’s Empress of the Seas August 17, 2018 Predictable Treatment Planning: From the Seemingly Simple to the Worn Dentition & Everything in Between 14 CE Credits 7-Night Northbound Alaska Vancouver to Seward Celebrity Cruises’ Celebrity Millennium October 20 - 27, 2018 Attachment Dentistry Ultimate Course: Everything You Wanted to Know but Were Afraid to Ask! 14 CE Credits 7- Night Hawaiian Islands from Honolulu Norwegian Cruise Line’s Pride of America

Ask about our Guest Travels Free Program We can manage or joint provide/accredit your next association or group meeting Call 800-422-0711 or 727-526-1571 or visit www.ContinuingEducation.NET

Tax Alert! Tax Alert!

HENRY DOYLE & DEREK HILL

F

inance Minister Bill Morneau announced on Tuesday July 18th that the Liberal government has released draft legislation and a consultation paper for the purpose of amending the Income Tax Act. The objective of the draft legislation is to target tax benefits enjoyed ultimately by the shareholders of private or professional corporations, as in Dentistry Professional Corporations (DPCs). The Liberal government campaigned on a platform, which labeled the tax benefits given to these shareholders as “unfair.” If this draft legislation proceeds, it would appear that the government is going to make good on it’s campaign promises and eliminate or limit income splitting, the ability to utilize multiple capital gains exemptions on a single sale, the deferral of passive investment income and the conversion of what would be regular income into a capital gain.

We believe these proposals are significant and will likely have a significant effect on the practice sale market. If you think you might be selling your practice in the next few years, call us so that we can help you strategize around these likely changes at CRA. Some preliminary specifics are as follows: INCOME SPLITTING Effective at the beginning of 2018, private corporations will only be able to pay dividends to shareholders who are actively involved in the business of the corporation.

This would eliminate the ability of corporations to pay dividends to non-arms length shareholders who are not involved in the corporation’s business. In other words, this would eliminate the ability of the corporation to distribute a portion of the profits of the corporation to low tax rate shareholders (think non-involved spouses and children and presumably trusts).

Essentially the purpose is to ensure that all individuals receiving dividends will be paying tax at the highest possible tax rate.

Anticipate some degree of uncertainty around the definition of “actively involved”.

MULTIPLE CAPITAL GAINS EXEMPTION Effective July 18, 2017, assuming the legislation is enacted, the use of the Capital Gains Exemption will not be available Advertising Feature

to family trusts and non-active adult shareholders, presumably based on the same reasonableness test applied to the proposed income-splitting restrictions.

This will eliminate the tax-planning strategy of having multiple family members as shareholders of a DPC with the intent of utilizing multiple Capital Gains Exemptions on the sale of the DPC. INVESTMENT INCOME Many of our clients spend less than they make, and as a result, have sizable investments within their DPCs. Professional corporations currently pay a much lower rate of tax (15.5% in Ontario) on their profits than individuals would on similar profits (variable but assume about 40% to 45%). The proposed legislation would increase the tax rates such that the corporation, or its shareholders, would lose the benefit of investing low rate retained earnings within the corporation.

It appears that the execution of this proposal will be complex and beyond the scope of this TAX ALERT. REGULAR INCOME CONVERSIONS The most normal way of personally withdrawing profits from a professional corporation is by way of salary, management fees or dividends. Each of these methods will become “regular” taxable income in the hands of the recipients. In some cases, a vendor, on the sale of their practice or DPC, will inflate the price by the amount of the cash equivalent of the DPCs investments.

This has the effect of converting retained earnings that would normally be regular taxable income on withdrawal from the DPC into capital gains on the sale of the DPC. This would mean that one half of the capital gain would be received by the vendor tax free—a very significant tax savings. When this strategy is used, it is often used between related parties. The proposed draft legislation which would take effect July 18th, 2017 would eliminate the ability of such a transaction.

WHAT DOES ALL OF THIS MEAN? This obviously means that the tax life of DPC owners will become more complicated.

It also means that dental practice ownership

will become less profitable and generate less after-tax cash flow for their owners. Dental practices will become less profitable, and by all rights, the lower after-tax returns will result in downward pressure on the value of dental practices. All of this is coming with a backdrop of increasing interest rates which will also have a negative impact on practice values.

By way of final thought, it is very clear that the Liberal government is making good on its promises of increasing the tax burden of professionals, particularly dentists. Any dentist thinking of selling within the next couple of years should be selling now in an effort to avoid these, and any further negative changes, to the tax act which could further affect the values being seen today.

Justin Trudeau recently announced that the proposed tax changes will be modified to ensure that middle to lower income owners of private corporations will not be adversely affected by the changes. The simplest way for him to do this is to create a special class of taxpayers which would include high-income earning shareholders of private corporations. This would make it dangerously easy, for political purposes only, to apply future retro tax actions only to that group.

Henry Doyle is owner of Al Heaps & Associates Inc. He graduated from the UofA with an Economics degree and a Bachelor of Education. Henry purchased Al Heaps & Associates in 2009 and Hill Kindy in 2017. Al Heaps & Associates and Hill Kindy valuate and sell dental practices across Canada.

Derek Hill is a co-founder and the Broker of Record for Hill Kindy Practice Sales & Realty Inc., Brokerage. Derek is a Chartered Professional Accountant and a Real Estate and Business Broker. He was a partner in a CPA-CA firm for over 12 years where he developed many tax and operational enhancement strategies for dentists. After leaving public practice Derek has provided management consulting and practice appraisal and brokerage services almost exclusively to the dental community. Derek’s experience includes studies, degrees and licensure in the areas of philosophy, social work, business, accounting, mediation and business brokerage.

travel at home

Looking down Red Tree run at Fernie Alpine Resort below Ice skating on the lake at Fairmont Jasper Park Lodge right High above Jasper atop Whistlers Mountain below right The view from the top of Currie Bowl at Fernie Alpine Resort

a tale of two Rockies From west (Fernie) to east (Jasper)‌there are two sides to the Canadian Rockies to discover story by

+ photography Barb Sligl

November/December 2017 Just For Canadian dentists

29

travel at home

T

here’s a dusting of snow over the quiet main street, the sky’s a deep, twilight blue edging into dark night and unlike anything you’d see in the city. Peaks rise high above the quaint buildings, stars start to emerge, the snow seems aglow and ski-jacketed people amble about in search of a warm spot to continue their après-ski. It’s a small-town scene in the mountains after the ski hill shuts down for the day.

I’m in Fernie, tucked into the southeastern corner of BC on the west side of the Rockies. But on the other side to the north is another, similar scene. There, the mountain village is Jasper, where the sky may be darker (it’s home to one of the world’s biggest Dark Sky Preserves) and there are more tourists (it’s in a renowned national park, after all) but it’s still under-theradar as far as ski destinations go.

Go-to resort towns (ahem, Whistler, Mont Tremblant, Banff’s big three) are an easy pick for getting that ski fix, but venturing farther out of the way makes for a more local vibe (and less lift lines). And I found both on opposite sides of the Rockies.

Fernie’s long been known as a skier’s wet dream—deep powder, stellar steeps, five glorious bowls—but because of its location—on the west side of Crow’s Nest Pass, a three-hour drive from Calgary and more than 10 hours from Vancouver—it’s not overrun.

And people actually live and work here (mining marmot basin employs a good Number of runs: 86 (30% easy, 30% percentage of the intermediate, 20% advanced, 20% expert) population). That Terrain: 678 hectares (1,675 acres) longest run: 5.6 kilometres (3.5 miles) means year-round Summit elevation: 2,612 metres (8,570 feet) establishments like a Vertical drop: 914 metres (3,000 feet) sushi joint locals happily average snowfall: 4 metres (13 feet) line up for (yes, nigiri skimarmot.com in the mountains, and Yamagoya even has a solarpowered sushi truck, Yama2Go, in warmer months) and a coffee shop that’d fit in the hippest ’hoods of any big city.

I walk off the main drag into this coffee spot, The Valley Social, to find a cow skull top The view of Jasper townsite from the top of Jasper Avenue black-diamond run at Marmot Basin middle row from left Buffalo head above the fireplace in the Fairmont Jasper Park Lodge; snowshoeing in Jasper National Park bottom row from left Parks Canada photographer, Ryan Bray, in front of one of his captures of the Dark Sky Preserve; sampling local microbrew from Jasper Brewing Co.

travel at home hanging above a menu etched on planks of wood and a plaid-and-toque-wearing proprietor behind the counter, drawing espressos himself. He tells me how he started his venture with a mobile trailer, bringing good coffee to the good people of Fernie. Demand was such that he opened this bricks-and-mortar place just over a year ago, and now also hosts pop-up multicourse dinners.

A few steps away, still on that softly blanketed and hushed main street, I have dinner at The Loaf, where oven-baked pizza and the Shaft are a much-loved thing (the Shaft is described as “the quintessential BC mountain town cocktail,” made of Fernie Alpine coffee, vodka, Kahlua, Number of runs: 142 (30% easy, 40% cream). Afterwards, intermediate, 30% advanced) Terrain: 1,012 hectares (2,500+ acres) I wander about in longest run: 5 kilometres (3 miles) the chill to admire Summit elevation: 2,134 metres (7,000 feet) historic turn-of-theVertical drop: 1,082 metres (3,550 feet) century buildings. average snowfall: 9 metres (30 feet) And, of course, skifernie.com before all of this was the actual skiing. If you’re into skiing, you’ve heard of Fernie (and Calgarians certainly have; here, they’re known as Calfernians).

Because those five glorious bowls of white stuff are revelatory. Beneath the looming ridge of rock called the Headwall (yes, it’s skiable, but strictly for those with hardcore skills and absolutely no fear) are the “old” and “new” sides. Local ski guide and instructor Johnny (who runs the Steep and Deep program) takes me to the edge of the old side, along Snake Ridge to where out-of-bounds Fish Bowl beckons to serious powderhounds (avalanche equipment required). We ski the ridge, down Red Tree and into Cedar Bowl, before heading over to the new side and up to the very top of Fernie, where Polar Peak provides vertigoand adrenaline-inducing views and runs.

After a killer ski day (in the best sense) of Johnny’s fave runs and tips (slap those skis down the moguls’ side, keep on balls of feet, stay forward!), I have a much-needed Wolf IPA (from Fernie’s own microbrewery) at legendary slope-side bar, the Griz. Named after a rockface high above that looks like Lone Wolf IPA from Fernie Brewing Co. at legendary après-ski spot, the Griz; Lost Boys Café, go-to lunch stop at the top of Timber Bowl in Fernie middle Twilight in downtown Fernie with view of the Headwall bottom row from left The Valley Social coffee house in Fernie; Steep-and-Deep instructor, Johnny, surveys his domain from the top of Currie Bowl and across from Polar Peak top row from left

travel at home said bear, it’s also known for beer-lubricated table sliding…in the nude.

I forgo the table slide and instead tackle another bowl, the Knob, some 600 kilometres northeast of here, across the Continental Divide, at Marmot Basin in Jasper National Park. With the highest base elevation in Canada, Marmot is far above

Marmot Basin Snow School instructor Jezz’s office below Skiing down from Polar Peak at Fernie Alpine Resort

Jasper village, reached via a twisty 20km road that’s a bit of a trek itself (there’s a bus or cab service…really). Despite Jasper’s renown, Marmot is little-known, largely serving a local and Edmonton market. Read: no crowds. Ever. And wow skiing.

My guide, Jezz (lead instructor with the ski school and Ski Instructor Training program), takes me down Elevator Chutes

32

(sweet tree run), Show-off (one of his faves), Milkrun (more in the trees), Grizzly Glades (another “griz,” this one a bumpy tree run)…and on and on. We never encounter anything resembling a lift line, and my quads are on fire by the end of the day. Thankfully, again, this town has lively après-ski and even better, “In Jasper you can

days, I also snowshoe, hike along a frozen waterfall, watch fireworks and practise yoga (okay, this is indoors, but part of the Lolë Wellness Weekend, one of the Jasper in January events, like those fireworks). I also try some night photography in this Dark Sky Preserve (public workshops take place during the annual Dark Sky Festival), which is documented beautifully by a resident Parks Canada photographer.

My snowshoeing session is one of many free activities that Parks Canada offers, and in the hour or so I’m in the woods, I come across numerous tracks (wolf?!) and concave formations (curled-up and napping elk!) in the snow. Then I cross paths with other creatures—a young (and local!) family out on cross-country skis for their weekly loop through the forest.

After my calorie-burning foray in the forest, I stop in at Jasper Brewing Co. (the first brewery in a national park) for Jasper the Bear ale (another thing named after a bear). I sample other funky spots like Coco’s Cafe to fuel-up with an apropos Groomers Breakfast and Snowdome to caffeine-up while others do their laundry (yes, it’s a laundromatcum-café and it’s wonderfully For more on what to see and weird and right). do in Jasper go to jasper.travel, There’s a ravedand for info on the Alberta side about sushi of the Rockies: travelalberta. place too, as I’ve com. For more on Fernie go to come to expect tourismfernie.com, and for of these two info on the BC side of the Rockies: hellobc.com. not-so-surprisingly sophisticated small ski towns. This one’s hidden away in the lower level of the Fairmont Jasper Park Lodge and just as hard to get into (Oka Sushi is a one-man operation with just 12 seats).

But my most off-beat experience in this mountain village is The Den in the bowels of Whistler’s Inn. A can’t-miss, Jezz insists when he tells me about this “attraction.” I buy my token at the front desk (a mere $3), make my way to the basement and insert the coin into a turnstile to enter a dark diorama of forest creatures. Or more accurately, some 100 taxidermied animals—cougars, biggo to a bar and actually sit next to a local,” horned rams, eagles, elk, grizzlies—that are says Jezz. “Try do that in Banff.” Jasper prides strangely arresting, grotesque yet beautiful. I itself on this difference and its independent can’t imagine seeing anything of the kind— spirit; this a town where McDonald’s tried to so unabashedly quirky—in a larger ski-resort make a go of it and only lasted six months. town. And that’s the joy of these two But, being a national park and UNESCO sides of the Rockies, because these smallWorld Heritage Site, there are the inevitable and-sweet ski towns still make space for tourists, which also means plenty of non-ski- authenticity…with a little bit of eccentricity. ing activities—even in winter. Over a couple And a lot of great skiing.

Just For Canadian dentists November/December 2017

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Symposia on Hospital, Palliative, Primary and Dental Care London | Dublin | Belfast | Dundee Maiden Call | Edinburgh | Amsterdam

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• New seminars every January 20 - February 1, 2019 year: River Cruises, Small Ship, Expedition, Rivers & Rails of Southern Africa - A Luxury Safari & Ocean Cruises plus Land Tour Programs Challenges in Medicine & Dentistry Cape Town | Zambezi Queen Chobe River Cruise | Victoria Falls | Rovos Rail

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t h e w e a lt h y d e n t i s t M a n f r e d p u r t z k i Manfred Purtzki is the principal of Purtzki & Associates Chartered Accountants. You can reach him at manfred@purtzki.com.

Damage control Don’t lose the tax-free sale of your practice

T

here’s a tax storm on the horizon…but there’s still time to take advantage of certain exemptions before new, tighter rules take effect. Act now and don’t lose the tax-free sale of your practice!

The Problem Under the current rules, when the shares of a dental corporation are sold that are owned by a family trust or family members, each beneficiary or shareholder is entitled to claim the lifetime capital gains exemption of $835,716.

Under the July 18, 2017 federal tax proposals, the exemption is no longer available for shares held in the trust. Additionally, the ability to claim the lifetime capital gains exemption for shares held by family members other than the dentist will be severely restricted.

Grandfathering rules for 2018 allow you to file an election to lock-in the exemption based on the market value of the shares. If the market value of the shares exceeds 110% of the actual market value, penalties will be imposed.

Further, in order to elect to lock-in the exemption in 2018, your dental corporation has to meet the following three conditions to be eligible:

1 At the time of the election, 90% of the fair market value of

the corporate assets must be used in the dental practice. For example, excess cash or investments are not considered to be used in the dental practice.

2 During the 12 months prior to the date of the election, more than 50% of the fair market value of the assets must be used in the active practice.

3 The shareholders must have owned the shares 12 months prior to the election.

The Solution 1 Get an accurate valuation in order to protect against overestimating the value of your practice which would incur a penalty. An accurate valuation also prevents a conservative estimate being used, which will cost you tax dollars when the corporation is eventually sold.

2 If the shares do not qualify for the exemption, you may need to “purify” or remove the non-dental assets from the corporation in 2017. Numerous strategies are available to carry out this plan however with the right tax plan, you can move these assets out without triggering any taxes.

3 If the shares of the corporation currently qualify for the exemption, consider locking-in the exemption in 2017 rather than waiting to file the election in 2018. The advantage to doing it now is that it avoids the imposition of the proposed penalty. Additionally, it avoids the election not being available in 2018 should the company no longer qualify for the exemption.

4 Consider issuing shares to family members so that the value of the company can accrue to them throughout the remainder of 2017 and 2018. This will lock-in their exemption by way of the election in 2018 thus saving taxes when the corporation is eventually sold. This requires careful planning and specific action to be taken as soon as possible.

34

sudoku 1 easier solution 8 1 6 9 3 4 2 5 7 5 7 9 8 2 6 1 3 4 2 4 3 5 1 7 9 8 6 9 5 2 4 6 8 3 7 1 7 6 4 1 9 3 8 2 5 1 3 8 7 5 2 6 4 9 4 9 5 3 8 1 7 6 2 3 2 1 6 7 5 4 9 8 6 8 7 2 4 9 5 1 3

Puzzle by websudoku.com

Just For Canadian dentists November/December 2017

solution from September/ October 2017 contest

solution from page 37

The Next Step Get in touch with your accountant now to find out how you can preserve the tax-free sale of your practice. Remember, the window of planning opportunities closes on December 31, 2017. Preserve the tax-free sale of your practice you have been counting on!

sudoku 2 harder solution 7 4 2 9 8 5 6 3 1 6 8 3 4 1 2 7 5 9 5 1 9 7 3 6 2 8 4 8 7 1 6 4 3 5 9 2 3 2 4 5 7 9 8 1 6 9 6 5 8 2 1 3 4 7 1 5 7 3 6 4 9 2 8 2 3 8 1 9 7 4 6 5 4 9 6 2 5 8 1 7 3

Puzzle by websudoku.com

practice management Timothy A. Brown Timothy A. Brown specializes in dental practice appraisals, brokerage, consulting, locum placements, associateships and practice financing across Canada. You can reach Timothy at timothy@roicorp.com.

Not-so-friendly sales The pitfalls of doing business with friends

W

at your

service

hen it comes to doing business with friends, despite the best of intentions and the highest of hopes, what starts out as a seemingly “safe,” mutually-beneficial project or interaction can turn into anything from a minor embarrassment to a major nightmare.

One would expect that selling to an associate, a friend or even a family member should be a fairly simple undertaking. All parties go into these situations anticipating a straightforward, risk-free outcome and rewarding experience.

As with many things in business, it’s helpful to try to anticipate the worst-case scenario (a mildly ticked-off acquaintance, personal embarrassment, a relative who never talks to you again) and consider the reasoning, benefits and alternatives. Decide if it’s a risk worth taking and if you can live with the possible consequences. You may dismiss and think that these things could never happen to you.

Or could they?

Here’s a true story. One of our clients was recently negotiating a practice sale directly with a friend and his daughter, who was a dentist. Our client had known this friend for many years and had virtually seen the daughter grow up right through to her graduation from dental school.

However, as things in this transaction progressed, what started out as a great idea, quickly deteriorated into our client feeling as if his friend and daughter were attempting

to exploit their long-term friendship to gain success stories are more the exception than a negotiating advantage. the norm. There is an art to selling, and While our client tried to act in a business- though anyone can grip a brush, few can like way and had his accountant and lawyer craft a masterpiece. also acting in his best interest, there was So how did the story end? Unfortunately, definitely a key advisor absent—a profesthe friendship may be over. Things became sional intermediary (broker). The broker’s so difficult for the vendor that at the 11th role in any sale is to prevent a vendor hour, the friendship became rather from conceding on critical negostrained and our client reluctantly tiating points solely because of refused to proceed any further.

Beware… friendship or emotion. In this The daughter is not going to case, the client, while he did work in this practice any lon80% of the not agree with how the sale ger and is not going to buy selling process was proceeding, also did not it. Our client has decided to is based on have the heart to say that he engage our firm to reset and was not happy with some of start the process again with the terms. an arm’s-length third party.

Everyone likes to think that He’s quite specific on his terms mature adults can keep clear heads and does not want to meet any about these things, but again, human other purchasers unless absolutely necesnature is such that it’s always easy to be calm sary. This time, he wants to prevent himself and philosophical going in, but much harder from forming any accidental empathy that coming out. Many practice owners believe compromises his negotiating position. they can sell their own practice because it This is a lesson that could be passed is a seller’s market. And even though there on to many owners who wish to avoid are still more buyers than vendors, a sale of hiring a broker. Selling a practice is a path one of your most important assets is not that people should not walk alone. Enter it something to tackle on your own. without a map, and you will find yourself The process is complicated and the backtracking, lost or giving up. Never market has changed—legal issues, rising underestimate the impact emotions have interest rates and tax changes (just to name on the process of selling your practice. As several considerations) that few people (if Warren Buffett has said, emotions constitute any) can navigate by themselves. Obviously, 80% of the selling process. Heed that there are some owners who do successfully warning and don’t let emotions get in the sell their practices on their own. But those way of maximizing your sale.

emotion

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Just For Canadian dentists November/December 2017

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sudoku Solve puzzle #2 for a chance to win a $50 VISA gift card!

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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.

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sudoku 1 easier solution on page 34

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sudoku 2 harder solution in next issue

$50 Visa Gift Card winner: Dr. Doug Jurasek of Salmon Arm, BC

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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 December 8, 2017. 3. Prize: $50 VISA Gift Card.

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November/December 2017 Just For Canadian dentists

37

dr. Paul Pocock is all about smiling, whether improving the smiles of young patients in need (read about his charitable work in Vietnam, page 13) or working on his own by following this motto: Treat others as you would want to be treated. He also helps his happiness factor by travelling to wow resorts and restaurants around the world, like the Four Seasons in Costa Rica (for more on Costa Rica, see page 16) and multiple-Michelin-star Waterside Inn in England, enjoying a glass of Sassicaia and taking a spin behind the wheel of his Lotus (separately, of course!)…

My name: Paul Richard Pocock I live, practise in: Vancouver’s North Shore My training: BDS London UK, MClD UWO, FRCDS Why I was drawn to dentistry: The combination of science, art and technical skill My last trip: UK for my 42nd dental class reunion Most exotic place I’ve travelled to: Ha Long Bay Best souvenir I’ve brought back from a trip: John Deere Tractor mug from Devon

Memorable restaurant: Mangia E Bevi in West Vancouver A “wow” hotel/ resort I’d happily stay at again: The Four Seasons in Costa Rica A favourite place that I keep returning to: Maui Can’t believe I’ve never been to: India Dream vacation: To sail around the South Pacific If I could travel to anytime, I’d go: 100 years into the future!

My jet-lag cure: Stay up till 10 pm local time and

take two Tylenol I always travel with: Soundcancelling headphones Favourite city: Melbourne Favourite book: A Horse Walks into a Bar by David Grossman

My car: Lotus Elise and Tesla Last purchase: Stand-up desk Last splurge: A bottle of Sassicaia

Favourite film: Any James Bond movie

Most frequented store: Home Hardware

Must-see TV: The Graham Norton Show

I have too many: T-shirts with witty sayings

Favourite band/ album/song: The Rolling Stones

My fridge is always stocked with: Fruit, cheese and white wine

My first job: Paper route, car cleaner, garbage collector, scaffolder, bus driver

Best meal anywhere: Waterside Inn in Bray, UK. The Chef is Michel Roux and has three Michelin stars Dr. Pocock and some of his favourite things: the Four Seasons in Costa Rica, the Lotus Elise, the 2017 Man Booker prize-winning book, biking, and teaching and working in Vietnam

38

Gadget or gear I could not do without: My iPhone

Just For Canadian dentists November/December 2017

Guilty pleasure: Foie gras My go-to exercise/sport:

Cycling Favourite spectator sport: Formula 1 and rugby sevens Celebrity crush: Nicole Kidman I’d want this with me if I was stranded on a desert island: My vinyl collection My secret to relaxing: Boating A talent I wish I had: Being able to sing A big challenge I’ve faced: Riding my bike from Vancouver to Seattle 250 km five times for cancer One thing I’d

change about myself: More hair!

The word that best describes me: Compassionate I’m inspired by: My young patients My motto: Treat others as you would want to be treated A cause that’s close to my heart: The Cleft and Craniofacial Team at BC Children’s Hospital (see page 13) On my mustdo list: Fly a helicopter If I wasn’t a dentist, I’d be: A plastic surgeon

top photos courtesy of Dr. pocock; bottom left photo: four seasons / Don riddle

s m a l l ta l k

dentists share their picks + pleasures

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