Saskatchewan dental assistant Tanis Martens submits false insurance claims, steal of gold from practice; must reimburse $24,733

Tanis Martens, a dental assistant in Swift Current, Saskatchewan, was expelled from the Saskatchewan Dental Assistants’ Association following a professional misconduct hearing in May 2015. The conduct at issue dated back to November 2012 and involved two distinct forms of theft that her position made possible.

The first was insurance fraud. Between November 1, 2012, and August 29, 2013, Martens submitted reimbursement claims to insurance companies for dental work that had not been performed. When the resulting cheques arrived, she deposited them into her own accounts rather than the practice’s. This was not an isolated transaction — it was a sustained pattern of submission and diversion running for nearly ten months before it was detected. The second involved physical materials: between May 1 and May 30, 2013, Martens removed gold from the practice and converted it for her own benefit. Gold alloys used in dental restorations represent measurable value that can be stolen without appearing in any financial ledger, making this category of theft particularly difficult to detect without a physical inventory process.

Martens pleaded guilty to both sets of charges before the Discipline Committee and was required to reimburse $24,733. The Saskatchewan Dental Assistants’ Association noted that its mandate as a self-regulating health organization requires investigation of any complaint received, regardless of amount. The Martens case is a reminder that dental embezzlement is not limited to cash or billing manipulation. It extends to any asset a practice holds that an employee can quietly redirect — and that the controls protecting against each type of theft are different.

Related reading: It's Not Just Cash That Gets Embezzled!!

Related Cases: Washington's Katherine Hargarten Pleads Guilty to Steal of $17K by Filing $17K False Insurance Claims | Bothell, WA dental office manager Josie Morey convicted of steal from practice including cash, insurance thefts; 9 months of house arrest

What This Case Teaches Dental Practice Owners

The this individual case illustrates how quickly embezzlement losses can accumulate in a dental practice. When a dental assistant in Saskatchewan is given access to financial systems without adequate oversight, a theft of $24,733 can go undetected for months or even years. The dollar figure alone understates the true damage — add legal fees, lost productivity during the investigation, and the disruption to patient care, and the real cost to a practice is invariably higher than the amount stolen.

While clinical staff may seem an unlikely source of financial fraud, dental assistants who also handle administrative duties occupy a hybrid role that can create exploitable gaps in financial controls. Practices that allow clinical employees to process payments or adjust patient accounts without segregation of duties face heightened vulnerability.

Dental practice owners who suspect embezzlement — or who want to evaluate the vulnerability of their current internal controls — should consult with Prosperident, the world's leading dental embezzlement investigation firm. Prosperident's investigators have worked on cases across North America and bring a forensic accounting background specifically tailored to the dental industry. Call 888-398-2327 or visit www.prosperident.com/meetwithdavid to schedule a confidential consultation.