Dr. Robert Schroth, a professor in the departments of preventive dental science and pediatrics and child health, Rady faculty of health sciences at the University of Manitoba, was named as one of the 2024 cohort of Applied Public Health Chairs (APHC). Dr. Schroth’s research project, titled Improving equitable access to oral health care for young children in Canada, aims to improve the oral health of young children by focusing on ways to improve access to early risk assessment, prevention, and oral health care, particularly for children facing social and economic inequalities and poor access to oral health care. Dr. Schroth is a dental clinician-scientist, practising out of two inner-city community-based clinics in Winnipeg. His research has four sub-themes: 1) the relationship between early childhood oral health and well-being; 2) the epidemiology of early childhood caries (ECC); 3) the promotion of early childhood oral health, and prevention and management of ECC; and 4) access to care. Dr. Robert Schroth Named Applied Public Health Chair Federal Budget 2024 and Capital Gains Tax Reforms On April 16, the federal government tabled Budget 2024: Fairness for Every Generation. Mr. Lucas Veiga, CDA’s head of government relations and policy, was interviewed on the CDA Oasis website to discuss some specific measures in the budget that could affect dentistry, including the expansion of the loan forgiveness program and an increase in the exclusion rate in capital gains tax. CDA also partnered with MNP to conduct a technical assessment on the overall impact of capital gains tax reforms on dentists. Key highlights from the MNP assessment included: • For a dentist, the change in the capital gains inclusion rate is significant as it may result in more income tax being paid when capital gains are realized on the sale of assets. • The amount of the lifetime capital gains exemption (LCGE) will be increased from $1.016 million to $1.25 million of eligible capital gains. If a dentist can sell his/her shares of a professional corporation and utilize the LCGE, the Budget 2024 proposals create situations where the dentist and his/her family may save income tax. In May, CDSPI and MNP hosted a webinar that included a deeper dive into the capital gains rule changes and what they mean for dentists. Over 500 dentists fromacross Canada attended, and a recording of this webinar is available at: bit.ly/44JxIQg See: bit.ly/3WyYHMy To read the complete MNP assessment, which includes scenariobased examples, see: bit.ly/4bt6UWJ For more on Budget 2024, see: bit.ly/3UOhnGM DENTAL DIGEST With funding from the Canadian Institutes of Health Research and the Public Health Agency of Canada, the APHC programwas established in 2008 to support creating public health solutions informed by the best available scientific evidence. 20 | 2024 | Issue 3
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