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!!
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